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2016 (12) TMI 1167 - AT - Central ExciseArea based exemption - Whether the duration of 10 years exemption to the appellant should be determined as per clause 4 of Notification No 32/1999-CE dt 8/7/1999 or the same should be calculated from 12/2/2002 when area of the appellant was included into Notification No. 32/99-CE by Notification No. 5/2002-CE dt 12/2/2012? - Held that: - It is observed from clause 4 of Notification No. 32/99-CE that period of 10 years has to be calculated from the date of publication of this notification or from the date of commencement of commercial production of a unit, whichever is later. There is no provision in this exemption notification that for the areas added by subsequent notifications this period of 10 years has to commence from the date of any subsequent notification. It is a well accepted legal proposition that while granting the benefit of an exemption notification Rule of strict interpretation should be followed. In the absence of any provision, argument of the appellant that 10 years period of exemption should be counted from 12/2/2002, is required to be rejected as commercial production of the appellant started from 8/12/1998. The benefit of exemption notification with effect from 8/7/1999 has been correctly interpreted by the lower authorities. Appeal dismissed - decided against appellant.
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