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2016 (10) TMI 513 - CESTAT BANGALOREBenefit of SSI Notification denied - denial of claim for period of 26 days i.e., during 1.4.2002 to 26.4.2002 - Held that:- After going through the wordings of the Notification No.8/2002-CX dated 1.3.2002, which was amended by the Notification No.26/2002-CX it is clear that the legislature had no intention to charge duty on the subject item viz., granite slab falling under Chapter Heading No.6807 during the relevant period i.e., during 1st April 2002 to 26th April 2002. There is no liability of payment of duty for the subject item for the period of 26 days as the policy of the Government of exempting the subject item from duty has been consistent, which becomes clear from the wordings of the clarificatory Notification No.26/2002-CX and this Notification No.26/2002 made the position explicit which was earlier implicit. Consequently this appeal deserves to be allowed on merits.
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