9911796707
TMI Blog1985 (3) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... and whether the penalty of ₹ 5,000/- imposed on the appellants is legal and justified. 2. Facts material for decision of this appeal are that the appellants who are publishers of Hindi daily newspaper named Dainik Vishwamitra published from Calcutta entered into a contract No. 88-06/80021, dated 2-3-1977 with Messrs Techmash Export, Moscow for supply of one 3-Unit Volga Rotary Press completed with standard accessories for meeting with the increased demand of publication. The appellants also obtained Import Trade Control Licence No. P/CG/2072090/T, dated 9-12-77 under the Trade Plan with USSR for 1977 specifying the goods as 3-Unit Volga Rotary Press 22.3/4 Cut-off with Standard equipment and Accessories . The goods arrived un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly imposed a penalty of ₹ 5,000/- against the appellants. Aggrieved, the appellants filed this appeal to the Tribunal. 3. At the hearing of the appeal Shri J.N. Roy, Advocate, represented the appellants and Shri S. Chatterjee, JDR, the Respondents. The appellants have filed a catalogue from M/s. Techmash Export relating to Volga rotaries, a copy of the contract, copy of the import licence, copy of bill of entry, copy of invoice, certificate dated December, 1981 certifying that the Volga 3-Unit two folder supplied to the appellants is capable of printing over 40,000 copies per hour, copy of letter dated 14th January, 1982 from Trade Representation of the USSR in India certifying the nature of the 3-Unit Volga Rotary Press and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the same. At best, they may be called accessories of the main machine. 7. It is well settled that exemption notifications must be strictly construed and it is for the party claiming benefit of the exemption notification to make out a case for grant of the same. The notification in question also contradicts the appellant s claim that the disputed items could be considered integral parts of web fed high speed letter press rotary. Were it so, it was not necessary to specify in the notification serial No. 5 which reads as under: Hot metal Mono or Lino type composing machine or casting machine or composing and casting machine, with or without key board. This would itself show that the casting machine which is one of the disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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