1997 (12) TMI 375

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... None, for the Respondent. [Order]. -  When the matter was called, none appeared for the respondents. However, Shri Sanjiv Srivastava, learned JDR is present for the appellant. Since the issue in these appeals is short one and is also covered by the decisions of this Tribunal, it was decided to decide the issue on merits instead of dismissing the appeals for non-appearance. 2. S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to facilitate commission of fraud and introduce administrative inconveniences. He submits that since the trade notice is part of rules as it is issued under Rule 233, therefore, the ratio of the decision of the Apex Court squarely covers this case and prays that the appeals may be allowed. 3. None appeared for the respondents. However, in their written submissions, they have referred to t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case of Indian Aluminium Company Limited, I note that the question was about non-observance of certain condition in a notification exempting the goods. In that case, it was not just procedure set out for pursuing a particular purpose. It is well settled in law that an exemption notification is an exception rather than rule. The exemption is to be read and construed strictly. In the instant case b....