TMI Blog2000 (7) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner after due process of adjudication sanctioned rebate claim amounting to Rs. 25,24,908/-. The Commissioner (Appeals) upheld the Asst. Commissioner's order on appeal filed by the applicant Commissioner under Sec. 35E of the Central Excise Act, 1944. Aggrieved by the impugned Order-in-Appeal the applicant Commissioner has filed these Revision Applications. 3. The ground of application by the applicant Commissioner is based on the CBEC Circular No. 129/40/95-CX, dated 29-5-95 issued from F. No. 209/18/93-CX. 6 (Pt.). vide Paragraph 2.7 of the said circular it was clarified that input duty rebate could not be claimed upon exports effected under QABAL/VABAL of the DEEC if the Advance Licence was issued prior to 31-3-95. 4. Govt. has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said that "it is a well settled principle of interpretation that courts in construing a statute or Notification will give much weight to the interpretation put upon it at the time of enactment or issue and since by those who have to construe, execute and apply the said enactments". 5.3 It has also been further clarified in Oswal Agro Mills case reported in 1993 (66) E.L.T. 37 (S.C.) that "where the words of the statute are plain and clear, there is no room for applying any of the principles of interpretation which are merely presumption in cases of ambiguity in the statute. The Court would interpret them as they stand. The object and purpose has to be gathered from such words themselves. Words should not be regarded as being surplus nor b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law nugatory", - [1994 (70) E.L.T. 12 (S.C.) - Deepak Mahajan case]. 5.6 In the IAAI case reported in 1999 (106) E.L.T. 16 (S.C.) the apex Court have also held that "No external aid to construction is necessary when words used in the provision are crystal clear". 5.7 In the STP Ltd. case reported in 1998 (97) E.L.T. 116 (S.C.) the court has held that "If there is any doubt in the construction of any provision of a taxing statute, that doubt must be resolved in favour of the assessee". 5.8 In the J.K. Steel Ltd. case reported in 1978 (2) E.L.T. J355 (S.C.), the Court held that in the interpretation of a fiscal statute, "the Court cannot proceed to make good deficiencies, if there may be any; the court must interpret the statute as it s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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