2000 (8) TMI 557

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.... Shri S.N. Singh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal filed by M/s. Videocon Appliances Ltd., the issue relates to the availability of benefit of partial exemption under Notification No. 54/93, dated 28-2-1993 in respect of washing machines of which they are the manufacturer. The Asstt. Collector through his order-in-original disallowed the ....

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....benefit must be extended to them, has been rightly not accepted by the authorities below. Being an exemption notification, it has to be construed rather strictly and the onus was on the appellants to show that they were entitled to its benefit. But they have failed to do so. Going by the wordings of this notification, the authorities below had rightly denied its benefit to the appellants as their ....