2018 (11) TMI 76

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..... that:- An identical issue decided in the case of SARVOTHAM CARE LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX HYDERABAD-IV [2015 (11) TMI 244 - CESTAT BANGALORE], where it was held that It is settled law that we cannot 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 t .....

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..... utical products and miscellaneous edible preparations at Hyderabad besides branded goods of various companies at Himachal Pradesh, and availing the benefit under notification No. 8/2003-CE, dated 1.3.2003 as amended during the period April 2008 to March 2009, the branded goods which are manufactured in Himachal Pradesh are exempt from payment of duty under notification No. 49 50/2003, dated 10.0 .....

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..... ted at [2015(324) E.L.T. 565 (Tri.-Bang.) and produces a copy of the same. He also submits that following the decision, Revenue s appeal was rejected by this Bench vide Final Order No. A/30021-30022/2018, dated 22.01.2018. 5. After considering the submissions made by both sides and perusal of the decisions as cited herein above in the appellant s own case, we do find that in the said decision o .....

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