2017 (4) TMI 585

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..... present case, the condition certainly does not state that amount in para 3 will be subtracted from the amount in para 2, or that the resultant amount will be equal to “para 2 minus para 3” or even that amount in para 2 will the minuend and amount in para 3 will be the subtrahend - appeal dismissed - decided against Revenue. - ST/40485, 40489-40491 & 40487-40488/2016-SM and Cross- Objection Nos. .....

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..... the procedure specified in paragraph 2. The lower appellate authority has correctly noted that when the Notification specifies that difference between the rebate amount the difference only be the absolute value . 2. Interpretation of the Notification should be done strictly and should not be made only to benefit the Department or the appellant, albeit incorrectly. 2. In the present case .....

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