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2023 (12) TMI 999 - AT - Central ExciseArea based exemption - exemption Notification No. 01/10-CE dated 06.02.2010 - substantial expansion - expansion of capacity or modernization and diversification or not - HELD THAT:- The purpose stipulated in para 8(b)(i) of expansion of capacity means expansion of capacity of the existing product or diversification from the existing product. Further, it is found that the Commissioner (Appeals) in para 7(i) has observed that exemption notification has to be interpreted by taking into consideration, the language of the notification which has to be given its due effect. If the tax payer falls within the plain terms of the exemption, it cannot be denied its benefit by calling any aid a supposed intention of the exempting authority. There are catena of judgments that the reading of the Notification cannot be done in the manner, so as to give a narrow and restricted meaning. It is well settled that the interpretation of the Notification should not be done in such a way as to make the notification otiose or nugatory. There are no infirmity in the impugned order - appeal of Revenue dismissed.
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