2023 (8) TMI 128

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..... unication systems including associated electrical and mechanical instruments for facilitating handling of coal at the Kudgi and Gadarwara super thermal power projects - benefit of N/N. 25/2012-ST dated 28th June 2012 - it was held by Tribunal that It is, thus, clear that the proposition of strict construction of intent of exemption notification must also go hand in hand with strict construction .....

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..... For the Petitioner : Mr. Balbir Singh, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. Prahlad Singh, Adv. Mr. Annirudh Sharma Ii, Adv. Mr. Ishaan Sharma, Adv. Mr. Vivek Gupta, Adv. For the Respondent : Mr. Bharat Rai Chandani, Adv. Mr. Aneesh Mittal, AOR ORDER Delay condoned. This Court is of the opinion that the impugned judgment does not call for interference. The civil appeal is acco .....

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