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Issues: Whether the appellant was entitled to exemption under Notification No. 41/99-CE dated 26.11.1999 for clearances of tea during 2000-2001, particularly on the question whether the factory had been working for at least six months during the preceding year and whether the other notification conditions stood satisfied.
Analysis: The notification required the manufacturer to file an undertaking and to satisfy, inter alia, that the factory had been working for at least six months during the year preceding the year in which the undertaking was filed. The records relied upon by the appellant showed factory activity, payment of wages, electricity consumption, procurement and processing records, and repair and maintenance operations during the relevant period. The condition in the notification referred to the factory being "working" and did not insist on continuous manufacturing for six months. The department did not dispute that the required green leaf sourcing condition was met. Applying the principle that an exemption notification must be construed strictly but according to its plain terms, the factory was held to have satisfied the notification conditions.
Conclusion: The appellant was eligible for exemption under the notification and the duty demand was not sustainable.
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