Supreme Court: Award Valid Even If Passed After Mandate Expiry When Court Extends Time  ||  Jharkhand HC: Regular Bail Plea During Interim Bail is Not Maintainable under Section 483 BNSS  ||  Cal HC: Theft Claims and Public Humiliation Alone Don’t Amount To Abetment of Suicide U/S 306 IPC  ||  Delhi High Court: Elective Surgery Does Not Bar Grant of Interim Bail on Medical Grounds  ||  Delhi HC: Consensual Romance With Minor Nearing 18 May be Considered For Bail in POCSO Case  ||  Delhi HC: Not Named In FIR Doesn’t Matter If Financial Links Show Active Role in NDPS Offence  ||  Chhattisgarh HC: Rape is an Affront to Womanhood and a Brutal Violation of The Right To Life  ||  Supreme Court: Single Insolvency Petition Maintainable Against Linked Corporate Entities  ||  Supreme Court: Disputes are Not Arbitrable When the Arbitration Agreement is Alleged to be Forged  ||  Supreme Court: Temple Trust Does Not Qualify as an ‘Industry’ under the Industrial Disputes Act    

CCE And ST vs. Pee Ell Alloys Pvt. Ltd. - (Customs, Excise and Service Tax Appellate Tribunal) (21 Dec 2023)

Exemption notification has to be interpreted by taking into consideration the language of the notification which has to be given its due effect

MANU/CJ/0147/2023

Excise

The Respondent is engaged in the manufacture of Ferro Silicon, Calcium with Carbide and Ferro Chrome. They requested that they intend to avail the benefit of Notification No. 1/2010-CE dated 6th February, 2010 ("the notification") after undertaking expansion of their unit by making new investment by more than 25% of the existing value of plant & Machinery after 6th February, 2010. In support of their claim, they placed on records the copies of requisite documents with regard to installation of additional machinery and approvals granted by the DIC Jammu.

The adjudicating Authority after going through the case records accepted the said expansion by way of increase by not less than 25% in the installed capacity of the unit as per provisions of the said notification w.e.f. 24.3.2012 i.e. date of production from expanded capacity. Aggrieved by the said order passed by the adjudicating authority revenue has filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) vide the impugned order has rejected the appeal of the appellant and upheld the order passed by the adjudicating authority. Hence, the present appeal.

The purpose stipulated in para 8(b)(i) of expansion of capacity means expansion of capacity of the existing product or diversification from the existing product. Further, the Commissioner (Appeals) in para 7(i) has observed that exemption notification has to be interpreted by taking into consideration, the language of the notification which has to be given its due effect. If the tax payer falls within the plain terms of the exemption, it cannot be denied its benefit by calling any aid a supposed intention of the exempting authority.

There is catena of judgments that the reading of the Notification cannot be done in the manner, so as to give a narrow and restricted meaning. It is well settled that the interpretation of the Notification should not be done in such a way as to make the notification otiose or nugatory.In view of interpretation of the notification,Respondents are entitled to the benefit of the said notification. There is no infirmity in the impugned order. Appeal dismissed.

Tags : NOTIFICATION   BENEFIT   LEGALITY  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved