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TMI Blog2014 (9) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... f sub-sec. (1A) of Sec. 5A, the petitioner/manufacturer was not liable to pay any duty. In our view, there is no condition for availing exemption from payment of duty of goods cleared for exports. The 100% EOU has to clear all the goods manufactured by them for exports as per the EOU scheme. Such units can clear the goods in DTA with prior permission of the Development Commissioner and since no prior permission of Commissioner was sought, therefore, the revisional authority has correctly come to this conclusion. Since there is no condition in the notification for availing exemption of goods manufactured by 100% EOU and cleared for export, the provision of sub-sec. (1A) of Sec. 5A(1), are applicable and no duty was required to be paid on suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) also upheld the order passed by the original adjudicating authority and rejected the appeal of the respondent-department. Subsequently, a revision petition was filed before the Central Government u/s 35EE of the Central Excise Act, 1944 (for short, the Act of 1944 ), inter-alia, objecting to the findings of the Commissioner (Appeals) and it was stated before the revisional authority that the exemption has not been granted absolutely and therefore, it was not mandatory for the assessee to avail the benefit of notification No.24/2003-CE dt. 31/03/2003. It was further submitted that from the plain reading of the aforesaid notification it is clear that no duty is chargeable on the goods manufactured and cleared from the EOU for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing on behalf of the respondent-department, no error or infirmity has been noticed by us in the order impugned which was passed by the revisional authority. It would be fruitful to reproduce the notification No.24/2003-CE dt.31/03/2003 as under:- In exercise of the power conferred by sub-section (1) of section 5A of Central Excise Act, 1944, (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby; (a) Exempts all excisable go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of duty of goods cleared for exports. The 100% EOU has to clear all the goods manufactured by them for exports as per the EOU scheme. Such units can clear the goods in DTA with prior permission of the Development Commissioner and since no prior permission of Commissioner was sought, therefore, the revisional authority has correctly come to this conclusion. Since there is no condition in the notification for availing exemption of goods manufactured by 100% EOU and cleared for export, the provision of sub-sec. (1A) of Sec. 5A(1), are applicable and no duty was required to be paid on such exported goods. 8. Accordingly, in our view, the rebate claimed is not admissible in terms of Rule 18 of the Central Excise Rules, 2002 read with not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the exclusion of income of a University or other educational institution constituted solely for educational purposes and not for purposes of profit. The view of the majority was that the section plainly provided that the exemption was available only to institutions established solely for educational purposes and not for commercial activities. The plain meaning was accepted not only on the basis that a provision for exemption from tax is a fiscal statute and a fiscal statute has to be strictly construed, but also in view of the legislative object as manifest from the provision. 27. The second exception is: If two constructions are possible and a strict construction would lead to an absurd result then the construction which is in keepin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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