1995 (1) TMI 227

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....e Respondent. [Order]. - This reference application arises out of the order of the Tribunal dated 7-7-1989. The Tribunal in the order following the ratio of their earlier decision of the same Tribunal has held that inasmuch as number of match sticks found in the match box were less than the stipulated 50 as set out in Notification 22/82, the benefit of Notification would not be available to ....

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....box and the number of total clearances for the purpose of eligibility to the said Notification, the benefit of Notification could not be denied when lesser number of match sticks were packed in the match box. He further pleaded that if there is an ambiguity in one particular aspect, the whole Notification or the context in which it occurred should be taken into consideration and cited the judgment....

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....ant and the plea of any double jeopardy taken in the reference application is not maintainable. 4. I have considered the pleas made by both the sides. I observe that the Tribunal has given detailed reasons for holding that benefit of Notification 22/82-C.E. is not available to the applicant, in para 5 of the order and had taken note of the fact that concession is available only in respect ....

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....shed on test that this condition was not satisfied. There is no ambiguity, so far as the scope of the Notification is concerned and even if there is ambiguity the Hon'ble Supreme Court in a recent judgment in the case of Liberty Oil Mills (P) Ltd. v. CCE, Bombay reported in 1995 (75) E.L.T. 13 held that in case of ambiguity in a Notification giving concessional rate of duty, the ambiguity has to b....