9911796707
TMI Blog1993 (1) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... has challenged the decision of the Collector of Central Excise and Customs West Bengal, Calcutta dated 8th of May, 1981. By this order the Collector has held that the petitioner is not entitled to the benefit of the Notification No. 45/73-C.E., dated 1-3-1973 as amended could be extended to the petitioner in respect of certain types of paper manufactured by the petitioner. The dispute is as to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is notification, when it says that the paper mill cannot get this exemption when it has a plant for making bamboo or wood pulp, it means that it cannot use bamboo or wood pulp at all even after purchasing from outside. If that is not the necessary implication, the whole purpose of this proviso will be negatived and nullified. It would be nothing but circumvention of the provision of this notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government intended the proviso to have some other meaning the Government should have said so in plain language. 4. The language of the proviso is clear. The petitioner manufactures paper in a factory of its own. The petitioner does not have a plant attached thereto for making bamboo pulp. The benefit of the notification cannot be denied to the petitioner. 5. In that view of the matter, the Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
