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M/s. Vanaik Spinning Mills Ltd. Versus CC, Amritsar - 2013 (8) TMI 727 - CESTAT NEW DELHI - Customs
......... from the record. No submission was made before ld.Commissioner (Appeals) to consider the grievance of the party. Therefore he was rightly guided by the ratio of Supreme Court in the case of State of Jharkhand and Ors vs. Ambay Cements and Anr-2004-TIOL-89-ST-SC and in the case of Mihir Textile Ltd. Vs.CCE-1997 (92) ELT 9 (SC). We do appreciate the difficulty of the appellant. But we are helpless to come to rescue of the appellant granting exemption at the cost of the people of India when there was failure to fulfil condition of notification. Every restriction, stipulation condition as well as limitation prescribed by the Notification is to be scrupulously followed to avail benefit of notification. Failure to fulfil condition of notification, disentitles the appellant to the benefit of exemption given by the notification. Accordingly, we find no infirmity in the decision of the ld.Commissioner (Appeals) for which appeal is dismissed. (Dictated and pronounced in the open court)