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2018 (6) TMI 1726 - HC - Central ExciseArea Based Exemption - Industrial Policy for the North Eastern Region - exemption of excise duty by way of refund - stand of the authorities justifying the refusal to the exemption was that under the notification of 18-7-2009, the benefit is for a period of ten years from the date of the notification and hence, further exemption cannot be given after expiry of the period of ten years from the said notification - HELD THAT:- Under the notification of 8-7-1999, as made applicable to the appellant by the notification of 12-2-2002 upon their location being included, the appellant would be entitled to exemption for a period of ten years from 8-7-1999. The notifications dated 8-7-1999 and 12-2-2002 have to be interpreted in a manner that once a particular industrial unit is brought within the purview of the notification of 8-7-1999 by including through an amendment made by the notification of 12-2-2002, the exemption benefit provided by the notification of 8-7-1999 would be squarely applicable in respect of such industrial unit. The notification of 8-7-1999 having specifically provided that the exemptions would be available for a period of 10 years w.e.f. the date of the said notification, i.e., 8-7-1999, any industrial unit subsequently brought within the purview of the notification by virtue of any later amendment, would also be entitled to the benefit of exemption from 8-7-1999. The contention sought to be raised by the respondent authorities that the appellant would be entitled to the benefit of exemption from the date of the notification of 12-2-2002, inasmuch as, only after the said notification the appellant is entitled for an exemption and that such exemption would come to an end on the expiry of 10 (ten) years from the notification of 8-7-1999, would be unacceptable. The said contention would not only be contrary to the provisions of the notifications dated 8-7-1999 and 12-2-2002, but also would amount to giving a constricted interpretation to the provisions of the notifications, which would be impermissible in view of the aforesaid provisions of law. The appellant would be entitled to the benefit of exemption from excise duties for a period of 10 (ten) years w.e.f. 8-7-1999 - Appeal allowed - decided in favor of appellant.
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