9911796707
TMI Blog1997 (1) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... tled to the exemption of Notification No. 175/86, dated 1-3-1986 in terms of condition No. 4 as stated therein. It was further alleged that the appellant had not obtained registration certificate from Directorate of Industries and also do not fall within the proviso to Clause 4 of the Notification. The assessee took the stand that they obtained the Registration Certificate on 6-6-1986 and that they manufactured the goods from 16-9-1976. Therefore, they should be granted the exemption retrospectively from the date of the issue of the certificate by the Directorate of Industries. This contention is negative by both the authorities on the ground that proviso to Clause 4 of the notification specifically states that the notification would not ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate was obtained on 6-6-1986 and therefore as the clearances were beyond the limits laid down in the notification, the duty for the differential amount has been rightly confirmed. He also submits that there is no evidence placed by the assessee they were availing the benefit of any of the notification mentioned in proviso to Clause 4 of the said notification. 5. We have carefully considered the submissions made by the appellant in the written submissions as well as submissions made by ld. DR and have perused the records. There is no dispute in this case that the certificate was obtained on 6-6-1986 and that the appellant's clearances for the preceding year were more than Rs. 7.5 lakhs. The appellants have not shown in the wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification is required to be strictly interpreted, but the strictness of the construction of exemption notification does not mean that the full effect to the exemption notification should not be given by any circuitous process of interpretation. On perusal of this judgment it is very clear that the ratio does not apply in the assessee's favour but in fact it assist, the revenue's appeal. On a strict construction of the notification, the appellants do not get the benefit. The tenure of the judgment is that if the assessee falls within the ambit of a notification then the notification is required to be given full effect to and should not be denied on other consideration. Therefore, the citation is not helpful to the assessee. In that view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
