Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 660 - CESTAT MUMBAIManufacture of "pipes" and "pipe fittings" falling under chapter heading 73070000 CETA, 1985 - benefit of N/N. 47/2002 CE dated 06.09.2002 as amended and Notification No. 6/2006-CE dated 01.03.2006 (Sr.No.7) - benefit denied on the ground that benefit of exemption is admissible only to ‘pipes’ and not to 'pipe fittings' - interpretation of the notification - Held that:- On a simple reading of the aforesaid notification there is no room for doubt that the exemption has been allowed to ‘Pipes’ needed for delivery of water from its source to the plant and from there to the storage facility. It is clear that no where, the expression 'Pipe fittings' has been mentioned in the said notification. Needless to mention an exemption notification has to be strictly construed. The Constitutional bench of Hon'ble Supreme Court in Dilip Kumar & Company's case [2018 (7) TMI 1826 - SUPREME COURT OF INDIA] laying down the principle of interpretations of an exemption notification has held that When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favour of the revenue. - thus, there cannot be any doubt that to extend the benefit of the exemption, one has to read 'pipe fittings' alongwith the word 'pipe' in the relevant entry of the said notification. Limitation - Held that:- The Ld. AR for the Revenue, at this stage, submits that some period of the demand notice falls within the normal period of limitation, whereas the Learned Advocate for the appellant in his synopsis mentioned that the period of demand is from March, 2006 to July, 2008, and the show cause notice was issued on 09/02/2010. Therefore, the entire demand was barred by limitation - To ascertain the correct position, matter remanded to the adjudicating authority to compute the demand, if any, for normal period. Appeal allowed by way of remand.
|