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TMI Blog2016 (9) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... 108/1995-CE dated 28.08.1995 have not been complied with by the appellant, thus the benefit contained therein is not available. In this context, the law is well settled that while interpreting an exemption notification, there is no room of any intendment and regard must be had to the language used therein. Therefore, we do not find any infirmity in the impugned order passed by the Ld. Commissioner (Appeals). - Decided against the appellant - E/3088/2007-Ex[DB] - Final Order No. 52903/2016 - Dated:- 4-3-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R. K. Singh, Member (Technical) Mr. Bipin Garg (Advocate) for the Appellant Mr. R. K. Mishra DR for the Respondent ORDER The brief facts of the case are that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of K.E.I. Industries Ltd. vs CCE Jaipur Final Order No. A/50171/2016-Ex[DB] dated 03.02.2016, Hy-Tuf Steels Pvt. Ltd. [2015 (327) E.L.T. 531 (Tri. -Ahmd)], Commr. of Cus. (Airport), Chennai vs Regional Executive Dir, Airport Authority of India [2007 (217) E.L.T. -298 (Tri. -Chennai)] and Commr. of C. Ex. Chennai vs Dynaspede Integrated Systems Ltd. [2002 (147) E.L.T. 541 (Tri. - Chennai)]. 3. Sh. R.K. Mishra, the Ld. DR, on the other hand, submits that since the Notification dated 28.08.1995 have not been complied with in its proper perspective, the duty exemption provided therein shall not be available to the appellant. In this context, the Ld. DR has relied on the judgment of Hon ble Supreme Court in the case of Parle Biscu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases the nexus was established between the parties to the contract to demonstrate that the goods supplied were actually used for the intended purpose. Since the certificate produced by the appellant has not been issued in its name, the decision cited by the Ld. Advocate in the case of Regional Executive Dir. and Dynaspede of Integrated Systems Ltd. (supra), have also no application to the facts of this case. 7. It is an admitted fact on record that the requirement of Notification No. 108/1995-CE dated 28.08.1995 have not been complied with by the appellant, thus the benefit contained therein is not available. In this context, the law is well settled that while interpreting an exemption notification, there is no room of any intendm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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