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TMI Blog2015 (11) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... t go into the intentions of the legislature, unless there is ambiguity or lack of clarity in the notification. The notification has to be implemented according to the meaning of the words and clauses used therein. It is nobody s case that Notification No.49/2003 and No.50/2003 have been mentioned in paragraph 4 of the notification. When Notification No.49 & 50/2003 have not been mentioned in paragraph 4, we cannot read the same into the notification. Therefore the impugned order cannot be sustained and accordingly we set aside the impugned orders - Decided in favour of assessee. - E/1032/2009-DB, E/179/2009-DB - Final Order No. 21436-21437 / 2015 - Dated:- 28-5-2015 - Shri G. Raghuram, President And Shri B.S.V.Murthy, Technical Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in denial of the benefit of SSI exemption to the appellant and consequential demand for duty of ₹ 3,61,218/- with interest during the period from April 2007 to January 2008 and ₹ 2,21,090/- with interest during the period from February 2008 to March 2008. Besides demand for duty and interest, penalty equal to the duty has also been imposed. 3. Heard both the sides. 4. According to the provisions of Notification No.8/2003 dt. 01/03/2003, in terms of para 2(vii), an assessee would not be eligible for the benefit of notification, if the aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one or more factories or from a factory by one or more manufacturers, does not exceeds ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001; (b) where the specified goods bear a brand name or trade name of- (i) the Khadi and Village Industries Commission; or (ii)a State Khadi and Village Industry Board; or (iii)the National Small Industries Corporation; or (iv) a State Small Industries Development Corporation; or (v) a State Small Industries Corporation; (c) where the specified goods are manufactured in a factory located in a rural area. (d) where the specified goods are account books, registers, writing pads and file folders falling under heading 4820 or 4821 of the said First Schedule. 6. In the instant case, the branded goods manufactured in Himac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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