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TMI Blog2008 (6) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. Order per : P.K. Das, Member (J) (for the Bench)]. - The relevant facts of the case as per record in brief are that the appellants are engaged in the manufacture of brass circles from brass sheets mainly. They claimed exemption benefit on brass circles under S. No. 198 appended to Table of Notification No. 6/2000-C.E. dated 1-3-2000. The adjudicating authority denied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (186) E.L.T. 240 (Tri.-Mum.)] (4) Shivangi Metal Industries (P) Ltd. v. CC, Kolkata [2008 (221) E.L.T. 66 (Tri.-Kolkata)]. 3. Learned DR reiterates the finding of the Commissioner (Appeals). He drew the attention of the Bench to several entries of the said Notification and Chapter Notes. He relied upon the decision of the Hon'ble Supreme Court in the case of Collect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd circulars cannot be considered to be copper sheets and circles and benefit of notification cannot be denied. The Tribunal in the case of CCE, Bavnagar v. Dheerajlal A. Kansara (supra) on the earlier Notification No. 8/98-C.E., dated 2-6-98 in identical issue held as under :- "2. We have heard the ld. SDR and perused the records. The Commissioner (Appeals) has squarely noticed the distinct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled that exemption notification is not only to be construed strictly but also reasonably having regard to the language employed therein. It is noted that Serial No. 198 of the Notification excludes "trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts and utensils", which are covered by Serial No. 199 of the notification. The case law relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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