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TMI Blog2008 (2) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 27-1-2001 to exempt 'all goods' from the levy of Excise Duty when the goods are sent to Earthquake Relief Agencies in the context of relief and rehabilitation of earthquake victims in the State of Gujarat. There is no dispute about the supply of 298 nos. of MUVs to the Government of Gujarat and other recognized Relief Agencies in the context of the Notification. The Commissioner has admitted in the impugned order that the assessee has removed fully manufactured cars and that they did not separately supply bodies, chassis fitted with engines. But the Revenue is of the view that the chassis, bodies are intermediary products and they are required to discharge duty, and on that plea, has proceeded to levy duty in this matter by issue of Show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption cannot be denied for inconsequential procedural condition [paras 4 & 5] 3. Government of India v. Indian Tobacco Association - 2005 (187) E.L.T. 162 (S.C.) Exemption notification must be construed with regard to object and purport, which it seeks to achieve. Doctrine of fairness is a relevant factor to be considered while interpreting exemption notification. [paras 21 & 22] 4. HMM Ltd. v. CCE - 1996 (87) E.L.T. 593 (S.C.) Exemption notification not only to be construed strictly but also reasonably having regard to the language employed therein [para-14] 5. Bombay Chemical Pvt. Ltd. v. CCE - 1995 (77) E.L.T. 3 (S.C.) Exemption notification to be strictly construed only when a particular article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, which go to form the final goods for the purpose of demanding duty. The appellants have a very strong case on merits and hence, the stay application is allowed granting waiver of pre-deposit and staying its recovery. As the order holds good even after expiry of 180 days in terms of the Supreme Court, High Court and Tribunal judgments, there shall be no recovery even after the expiry of 180 days of the date of this order. As the revenue involved is more than Rs. 1.77 crores, the appeal to come up for final hearing on 11th June, 2008. 7. The learned SDR submits that the issue in the matter does not deal with the aspect of vivisection of the term "all goods" as dictated supra. We are not agreeable with this submission. The clear un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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