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2013 (8) TMI 223 - CGOVT - Central ExciseBenefit of exemptions / rebate on export - various incentive schemes - Advance Authorisation for annual requirement or facility under Rule 18 of Central Excise Rules, 2004 – Applicability of Notification in the case – Held that:- Notification 93/2004-Cus. and Not. No. 94/2004-Cus are issued in respect of different export promotion schemes - Since applicant was working under Not. No. 94/2004-Cus., he has to comply with the conditions laid down said notification. The condition no. 8 of said notification is very much applicable in the instant case and the amendment dated 17-5-2005 in Not. No. 93/2004-Cus., dated 10-9-2004 has no applicability to the Not. No. 94/2004-Cus., dated 10-9-2004 - Hon’ble Supreme Court has held in the case of Mihir Textile Ltd. v. CCE, Bombay – [ 1997 (4) TMI 75 - SUPREME COURT OF INDIA] that exemption/benefit depending upon satisfaction certain conditions cannot be granted unless such conditions are complied with even such conditions are only directory. Hon’ble Supreme Court has also held in the case of M/s. ITC Ltd. v. CCE – [ 2004 (9) TMI 103 - SUPREME COURT OF INDIA] and in the case of M/s. Paper Products v. CCE – [ 1999 (8) TMI 70 - SUPREME COURT OF INDIA ] that plain and simple meaning of the wordings of statute are to be strictly adhered to - The amendment made in Not. No. 93/2004-Cus. cannot be said to be applicable to Not. No. 94/2004-Cus – Revision application rejected – Decided against the Assessee.
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