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2014 (12) TMI 816 - MADRAS HIGH COURTIntrepretation of exemption Notification No. 41/99-CE - Imposition of penalty - Held that:- in the appeal preferred directly to the Apex Court by one of the assessees, in the decision in the case of Golden Dew Tea Factory v. Commissioner of Central Excise, Coimbatore, reported in [2006 (11) TMI 530 - CESTAT, CHENNAI], the Apex Court confirmed the order of the Customs, Excise and Service Tax Appellate Tribunal that Notification No. 41/99-Central Excise is mandatory in its character and that the conditions A & B are to be read together for availing the exemption [2007 (4) TMI 668 - Supreme Court of India]. Thus, the Apex Court confirmed the order of the Tribunal and dismissed the assessee’s case. - Following that decision Decided against assessee.
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