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TMI Blog2016 (10) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer. The law is well settled that an exemption notification was to be interpreted in line with the words employed by it and not on any other basis; and that a person who claims exemption or concession, must establish clearly that he is covered by the provisions contained therein. In absence of fulfillment of the conditions mentioned in the notification dated 28/3/1990, the duty exemption provided therein is not available to the respondent importer - The Department at liberty to proceed against the concerned person for recovery of the adjudged dues - appeal disposed off - decided in favor of Revenue. - Customs Appeal No. 54520 of 2015 - Final Order No. 53241/2016 - Dated:- 17-8-2016 - Shri S.K. Mohanty, Member (Judicial) and Shri V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposition of penalty. The adjudication order passed in this regard was appealed against before the learned Commissioner (Appeals), which was disposed of vide the impugned order dated 31/07/15, in allowing the appeal of the importer (respondent herein). Hence, the present appeal is before this Tribunal. 2. Shri Amresh Jain, the learned AR appearing for the Revenue submits that the condition of the notification have not been complied with by the importer, and as such, the exemptions/ benefits provided therein is not available to the respondent. He further submits that the Commissioner (Appeals) is not empowered under the statute to deviate the norms prescribed in the exemption notification in allowing the benefit in favour of the importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 06/12/2012, allowed by the competent authority. Thus, the condition of the notification has not been fulfilled by the respondent -importer for obtaining the benefits provided therein. In this context, the law is well settled that an exemption notification was to be interpreted in line with the words employed by it and not on any other basis; and that a person who claims exemption or concession, must establish clearly that he is covered by the provisions contained therein. 7. In absence of fulfillment of the conditions mentioned in the notification dated 28/3/1990, we are of the view that the duty exemption provided therein is not available to the respondent importer. The person from whom the duty shall be collected i.e. whether from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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