TMI Blog2016 (12) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no provision in this exemption notification that for the areas added by subsequent notifications this period of 10 years has to commence from the date of any subsequent notification. It is a well accepted legal proposition that while granting the benefit of an exemption notification Rule of strict interpretation should be followed. In the absence of any provision, argument of the appellant that 10 years period of exemption should be counted from 12/2/2002, is required to be rejected as commercial production of the appellant started from 8/12/1998. The benefit of exemption notification with effect from 8/7/1999 has been correctly interpreted by the lower authorities. Appeal dismissed - decided against appellant. - E/75246, 75247, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt 8/7/99 by virtue of Notification No. 5/2002- CE dated 12/2/2002. That appellants was correctly allowed benefit upto 12/2/2002 as per order dt 31/1/2003, passed by AC , CEX, Bhangagarh Guwahati, against which no appeal has been filed. That commercial production in the case of appellant should be taken from 12/2/2002 when the area, in which appellants factory is situated was notified. That appellant otherwise started commercial production with effect from 8/12/98. That New Industrial Policy other concessions in the North Easter Region to the units were for 10 years. 3. Sh. S. Mukhopadhyay, Suptd (AR) appearing on behalf of the Revenue argued that period of eligibility to exemption to on assesse is specified / prescribed in clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant was included into Notification No. 32/99-CE by Notification No. 5/2002-CE dt 12/2/2012. 4.1. It is observed from clause 4 of Notification No. 32/99-CE that period of 10 years has to be calculated from the date of publication of this notification or from the date of commencement of commercial production of a unit, whichever is later. There is no provision in this exemption notification that for the areas added by subsequent notifications this period of 10 years has to commence from the date of any subsequent notification. It is a well accepted legal proposition that while granting the benefit of an exemption notification Rule of strict interpretation should be followed. In the absence of any provision, argument of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is erroneously refunded, should not be recovered from him. In such a case, there is no question of filing any appeal, as appropriate remedy as provided under Section 11 A is available. 7. Though the above case law decided by Apex Court is with respect to refund sanctioned under Sec 11 B of the Central Excise Act 1944 but the ratio laid down by the Apex Court will be squarely applicable to the refunds sanctioned under Notification No. 32/99-CE also. In view of the above observations settled proposition of law demands have been correctly confirmed against the appellant. Accordingly appeals filed by the appellant are rejected by upholding OIA dt 27/8/13 passed by the first appellate authority. 8. Stay applications filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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