TMI Blog1991 (11) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... The short question to be decided in these five appeals is whether the respondents could claim the benefit of set-off of duty on use of duty paid material under Notification 178/77-C.E., dated 18-6-1977 as amended by Notification 295/77-C.E., dated 28-9-1977 by way of a claim for refund. All these appeals were heard together and are being disposed of by this common order. 2. The respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own in the notification. Collector of Central Excise (Appeals) New Delhi allowed all the five appeals on the ground that there was no stipulation either in the aforesaid notification or in any other provision in the Central Excise laws to support the view taken by the Assistant Collector. 3. The Assistant Collector had also taken the view that the assessable value of cigarettes was required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the quantity of inputs used in the manufacture of every unit of the manufactured goods to the proper officer and this not having been done, the benefit of the notification was rightly denied. Further, exemption notifications have to be interpreted strictly and there is no warrant to relax the conditions subject to which exemption is available. 5. The respondents had filed a Paper Book in which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 178/77-C.E. and 295/77-C.E. of furnishing a statement showing the quantity of inputs used in the manufacture of every unit of the output was not a mere procedural formality but a vital condition before relief could be granted. On the other hand, Shri Ravinder Narain cited the decision of the Tribunal in another case Hivelm Industries Ltd., Madras v. Collector of Central Excise, Madras, 1987 (27) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement was also explained to us at the hearing and the learned Sr. D.R. was also satisfied that the co-relation had been established correctly. We agree with Collector (Appeals) that it is not a requirement of the notification that the benefit therein must be claimed at the time of clearance of the goods alone and cannot be claimed by way of refund of duty subsequently. All that is necessary i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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