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2011 (12) TMI 451 - AT - Central ExciseBenefit of concessional Notification No. 13/98, dated 2-6-1998 - Non fulfillment of obligation of NFE - Held that:- The appellant claimed benefit of exemption Notification 13/98, dated 2-6-1998. The notification grants exemption to finished products, rejects and wastes or scraps produced or manufactured in an 100% EOU, wholly from the raw materials produced or manufactured in India subject to some conditions - It is settled principal of law that notification granting exemption has to be strictly construed. The appellant could not fulfil the condition of the notification. Para 9.9 (b) of the EXIM Policy as they did not achieve (+) regarding NFE which is clear from the Development Commissioner’s aforesaid order. So far as the case laws cited by the appellant in the case of Vanasthali Textiles [2007 (10) TMI 303 - SUPREME COURT OF INDIA] and Asian Peroxides Ltd. (2008 (7) TMI 400 - SUPREME COURT OF INDIA) is concerned, the issue involved in the case was raw materials v. Consumable which is not the issue in the present case. Similarly the decision cited in the case of Ginni International Ltd. (2001 (9) TMI 165 - CEGAT, COURT NO. IV, NEW DELHI) relates to counting of physical exports and supply to other 100% EOUs while determining DTA sale. The decision in the case of Sabhnam Synthetics Ltd. [2002 (9) TMI 205 - CEGAT, MUMBAI] and Kaatyayini Exports (2003 (7) TMI 115 - CESTAT, MUMBAI) relates to whether export should be prior to granting permission for DTA. Thus the case laws cited are distinguishable. Undisputedly in the instant case, the Devp. Commissioner has found that the appellant could not achieve (+) regarding NFE. The appellant could not produce anything contrary to the above nor could they produce any evidence that they have challenged the order of Devp. Commissioner. Thus the appellant has not fulfilled the condition of notification - Decided against assessee.
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