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2016 (9) TMI 283 - AT - Central ExciseDenial of exemption Notification No. 108/1995-CE dated 28.08.1995 - clearance of 85.755 MT of M.S. CTD Bars during the month of July 2004 and March 2005 - no certificate produced before removal of goods - certificate produced subsequently was in the name of ANS Construction (P) Ltd. New Delhi and not in the name of the appellant - Held that:- the appellant has not explained as to how the certificate issued in the name of ANS Construction Ltd. should be considered as proper and valid for the purpose of claiming duty exemption contained in the notification dated 28.08.1995. It is an admitted fact on record that the requirement of Notification No. 108/1995-CE dated 28.08.1995 have not been complied with by the appellant, thus the benefit contained therein is not available. In this context, the law is well settled that while interpreting an exemption notification, there is no room of any intendment and regard must be had to the language used therein. Therefore, we do not find any infirmity in the impugned order passed by the Ld. Commissioner (Appeals). - Decided against the appellant
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