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2002 (9) TMI 110 - SC - Central ExciseWhether the appellant is entitled to the benefit of Notification No. 234/86, dated April 3, 1986, granting exemption to bulk drugs falling under sub-heading 2913.00 of Chapter 29 of Schedule to the Central Excise Tariff Act, 1985 from the date of filing of classification lists? Held that:- Denial of benefit of the notification to the appellant was unfair as the appellant became entitled to the benefit of Notification No. 234/86 from March 1, 1986. There can be no doubt that the authorities functioning under the Act must, as are in duty bound, protect the interest of the Revenue by levying and collecting the duty in accordance with law - no less and also no more. It is no part of their duty to deprive an assessee of the benefit available to him in law with a view to augment the quantum of duty for the benefit of the Revenue. They must act reasonably and fairly. In favour of assessee.
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