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2023 (5) TMI 327 - CESTAT MUMBAIBenefit of Exemption - Supply of goods to UN/International Organisations or Projects - N/N. 108/95-CE dated 28.08.1995 - appellant was not directly selling the goods to Project Implementation Authority but clearing to the contractor or subcontractor of PIA - denial of benefit of notification on the ground that the certificate extending the validity of the certificate as described by the notification has not been signed by the two officers as per the notification, but only signed by the project director - HELD THAT:- There are nothing in the notification which requires the extension of the original certificate issued as per the condition b(ii) above. It is also not in dispute that the goods have been used in the manner as prescribed. By bringing in condition of extension of the said certificate, Commissioner has sought to insert certain conditions in the notification which do not exist. It is settled position in law that exemption notification needs to be interpreted according to the terms of the notification without any addition or deletion in the same. Reliance placed in the case of M/S. UTTAM INDUSTRIES VERSUS COMMNR. OF CENTRAL EXCISE HARYANA [2011 (2) TMI 4 - SUPREME COURT] where it was held that Since the Tribunal and the authorities below have categorically held that the appellant does not satisfy the eligibility criteria on the basis of the evidence on record, therefore, we hold that the said exemption Notification is not applicable to the case of the appellants. Reliance can also be placed in the case of CC (PREVENTIVE), MUMBAI VERSUS M/S M. AMBALAL & CO. [2010 (12) TMI 16 - SUPREME COURT] where it was held that A construction which permits one to take advantage of one’s own wrong or to impair one’s own objections under a Statute should be disregarded. The interpretation should as far as possible be beneficial in the sense that it should suppress the mischief and advance the remedy without doing violence to the language. There are no merits in the impugned order and the same is set aside - appeal allowed.
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