9911796707
TMI Blog2023 (12) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... be interpreted by taking into consideration, the language of the notification which has to be given its due effect. If the tax payer falls within the plain terms of the exemption, it cannot be denied its benefit by calling any aid a supposed intention of the exempting authority. There are catena of judgments that the reading of the Notification cannot be done in the manner, so as to give a narrow and restricted meaning. It is well settled that the interpretation of the Notification should not be done in such a way as to make the notification otiose or nugatory. There are no infirmity in the impugned order - appeal of Revenue dismissed. - MR. S. S. GARG, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Present for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Commissioner (Appeals) vide the impugned order has rejected the appeal of the appellant and upheld the order passed by the adjudicating authority. Hence, the present appeal. The Respondent has filed the cross objections which are also listed for today. Further, the Ld. Counsel for the respondent his vide letter dated 18.12.2023 requested the Tribunal to decide the matter on merits as he is unable to appear on account of severe throat infection. 3. Heard both the parties and perused the record. 4. Ld. AR appearing for the appellant submits that the impugned order is not sustainable in the law as the same has been passed without properly appreciating/interpreting the exemption Notification No. 01/10-CE dated 06.02.2010. He further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of the Ld. AR and the cross objections filed by the respondent we find that both the authorities below have examined the applicability of the notification 01/10-CE 06.02.2010 and has reached the conclusion that the respondent is entitled to the benefit of the said notification. Further, we find that the Commissioner (Appeals) has given findings that nowhere in the notification restrictions have been imposed that the expansion of capacity should only relate to the expansion in the installed capacity of the existing product only. 8. He has further held that this interpretation by the department is not correct in view of the para 8(b)(i) of the said notification. GM, DIC Jammu has allowed the party to manufacture Ferro Chrome instead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2 Any exemption notification has to be interpreted based on the language used therein. The Supreme Court in the case of Hemraj Gordhandas v. H.H. Dave, Asst. Collector of Central Excise Customs [1978 (2) EL.T. (J350) (S.C.)) laid down the principle as follows:- It is well-established that in a taxing statute there is no room for any intendment but regard must be had to the clear meaning of the words. The entire matter is governed wholly by the language of the notification. If the tax payer is within the plain terms of the exemption it cannot be denied its benefit by calling in ald any supposed intention of the exempting authority. The principle relating to interpretation of notification was again considered and enuncia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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