TMI Blog1996 (2) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, the appellants have assailed the order of the Collector of Central Excise (Appeals) stating that the exemption notifications should be interpreted liberally so as to nurture a feeling of justice in the mind of the appellants. 2. When the matter was called, none appeared for the appellants. However, on the records, there is request for considering their appeal on merits. Shri A.T. Usman, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as that the appellants were required to submit a report within one month that the air-conditioners are actually used for the purpose for which they were cleared. The learned DR submitted that this condition was not complied with and therefore, the lower authorities were right in confirming the demand of duty short-paid by availing the benefit of Notification No. 56/78. The appellants in their appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such air-conditioners by the manufacturers after payment of duty, or such extended period as the Collector of Central Excise may allow that the air conditioners are actually used in such an establishment and any default to pay the portion of the duty which is exempt under this notification ; we find that there were two stipulations under this condition. Number one stipulation was that the pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey did and rightly so and we hold that there is no legal infirmity in the order of the lower authorities. 6. On the question of interpretation of exemption notification, we observe that an exemption is an exception rather than a rule. An exception is to be read strictly and construed very strictly and so far as extending the benefit of the notification is concerned, recently the Apex Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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