TMI Blog2023 (10) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Notification it is found that the it talks of undertaking substantial expansion by way of increase of not less than 25% in the value of fixed capital investment in plant and machinery and having commenced commercial production from such expanded capacity on or after 6th day of February, 2010. It is found that the language of the notification is very clear and the only requirement of the notification is that in order to avail the benefit of exemption is that the unit should have commenced commercial production from such expanded capacity on or after 06.02.2010 by investing 25% or more. In the present case, the appellant has produced the certificate issue of the director industries Centre Anantnag vide letter No. DICA/DEV of 2013/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antial expansion of their manufacturing unit and applied for the benefits of exemption as available in Notification No. 01/2010-CE dated 06.02.2010 in terms of para 8(b)(i) thereof. The exemption was allowed by the Assistant Commissioner vide Order-in-Original dated 03.12.2015. Aggrieved by the same, the department filed appeal before the Commissioner (Appeals) contending therein that the appellant was not eligible for the benefit of exemption Notification No. 01/2010-CE solely on the ground that as per the conditions of the notification, the investment in plant and machinery ought to have been made after 06.02.2010 whereas in the instant case the appellant had made substantial expansion prior to 06.02.2010 except for generator valued at Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar that investment could be prior to 06.02.2010 as nobody can expand a plant by investing 25% more investment and get the date of production from his expanded capacity on the same day. 6. He also submitted that investments affected prior to 06.02.2010 which commences production after 06.02.2010 should be covered under its ambit and therefore the appellant has fulfilled the condition of the notification as per above said serial number as it is not disputed that the commercial production from the expanded capacity had commenced after 6th day of February, 2010. He further submits that the Commissioner (Appeals) has simply allowed the appeal of the department and rejected the claim of the appellant on the ground that some expansion was under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for serial no. (ii) of the notification then they could have prescribed the same condition for serial no. (i) also if they had intended to do so. 9. He also submits that the difference between the serial no. (i) (ii) itself clearly proves that there is no such condition of making investment in plant and machinery on or after 6th day of February, 2010 in respect of serial no. (i) of para 8 of the notification whereas such a condition was there in respect of serial no. (ii) of para 8 of the notification. He further submits that this fact itself proves that there were different conditions for availing the exemption and the department cannot import conditions prescribed in another serial number to deny the exemption to the appellant wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 12. Ld. DR relied upon the decisions of the Apex Court in the case of Commissioner of Cus. (Import), Mumbai Vs. Dilip Kumar Company reported in 2018 (361) E.L.T. 577 (S.C.) wherein the Hon ble Apex Court has analyzed various decisions on the issue of interpretation of taxing statute and discussed in para 19 that The well-settled principle is that when the words in a statute are clear, plain and unambiguous and only one meaning can be inferred, the courts are bound to give effect to the said meaning irrespective of consequences. If the words in the statute are plain and unambiguous, it becomes necessary to expound those words in their natural ordinary sense. 13. After considering the submission of both the parties and perusal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al expansion by way of increase of not less than 25% in the value of fixed capital investment in plant and machinery and having commenced commercial production from such expanded capacity on or after 6th day of February, 2010. We also find that the language of the notification is very clear and the only requirement of the notification is that in order to avail the benefit of exemption is that the unit should have commenced commercial production from such expanded capacity on or after 06.02.2010 by investing 25% or more. 15. We also find that in the present case, the appellant has produced the certificate issue of the director industries Centre Anantnag vide letter No. DICA/DEV of 2013/273 whereby they have certified the date of commencem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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