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TMI Blog2024 (9) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... ar as practice was concerned, and the absence of any stipulations in the changed circumstances, insofar as enforceability was concerned, was not considered by the adjudicating authority. It is moot if the exemption intended by the notification can be denied on speculative premises without requiring, let alone prescribing, certification, maintenance of records or inspection of premises for each clearance. These were not sought for at any stage; nor does the impugned order demonstrate the nature and characteristics of each impugned clearance. The findings are, thus, inadequate for disposal of the allegations in the notice. Matter back to the original authority for a fresh decision that denies the benefit of exemption notification on clear fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensive tariff emplaced, rules notified for valuation of goods and self-removal was made the norm with price list and classification list to be approved ahead of the financial year. More so, there has been humongous horizontal expansion in the tax administration at all levels. And amidst the inevitable pursuit of routinizing approaches to decision-making, the impugned notification remained unchanged with the expressions deployed therein, evidently articulating intent of the tax policy, left undefined and amenable to interpretation in a tax administration more prone to revenue bias than ever before. At least, the plea of appellant would have us consider inappropriate discharge of responsibility devolving on central excise authorities by the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Government of Kerala v. Mother Superior Adoration Convent [2021 (376) ELT 242 (SC)], held that interpretation should be in conformity with the intent of beneficial exemption and that, in Hansraj Gordhandas v. HH Dave, Assistant Collector of Central Excise Customs, Surat [1978 (2) ELT J350 (SC)], it was held that there was no room for intendment. Reliance was also placed on the decision of the Hon ble Supreme Court in Collector of Central Excise v. Parle Exports (P) Ltd [1988 (38) ELT 741 (SC)]. 4. It was further argued that the said notification could not be expanded to insinuate conditions not stipulated therein for which reliance was placed on the decision of the Hon ble Supreme Court in Union of India v. Inter Continental (India) Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t considered by the adjudicating authority. It is moot if the exemption intended by the notification can be denied on speculative premises without requiring, let alone prescribing, certification, maintenance of records or inspection of premises for each clearance. These were not sought for at any stage; nor does the impugned order demonstrate the nature and characteristics of each impugned clearance. The findings are, thus, inadequate for disposal of the allegations in the notice. More so, in the light of assertion therein that 45. And that these associated companies on getting the prototype machines manufactured from M/s. Sci Tech Centre uses it for duplicating/replicating in commercial quantities for doing business. 7. In such circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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