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2017 (8) TMI 210 - AT - Central ExciseBenefit of N/N. 64/95-CE dated 16.3.1995 - steel bars and rods were supplied to Vikram Sarabhai Space Centre (VSSC) - case of appellant is that the goods in question being the components of the assembly of the system and sub-system of the launch vehicle, the exemption cannot be denied - Held that: - When the order of the Commissioner (Appeals) is perused, it is very clear that he has understood what were the goods cleared by the appellant while recording the categorical facts in para 6 of his order. He has understood the object of Sr. No. 7 in the Table appended to the Notification No. 64/05-CE dated 16.3.1995. He has further understood that the bars and rods cleared by the appellant does not subscribe to the Entry No. 7 of the Notification. He therefore opined that mere reliance of the appellant on the certificate of VSSC, shall not grant exemption from duty to the appellant. Time limitation - Held that: - Grant of benefit of a notification is made at public cost. Grant of benefit is an exception. Therefore entry of exemption is strictly construed. A claimant does not get liberal consideration without satisfying primary condition of grant. Without strict compliance to the legislative mandate, appellant has liberally claimed exemption. Therefore, finding of the appellate authority on the time bar is confirmed. Order of the learned Commissioner (Appeals) upheld - appeal dismissed - decided against appellant.
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