2002 (1) TMI 1246

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....Appellant. Shri Rakesh Tiku, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (J)]. -  These are three applications filed by the Revenue for staying the operation of the Order-in-Appeal No. 288-290/2001, dated 29-8-01 under which the Commissioner (Appeals) has rejected the appeals filed by the Revenue and confirmed the orders in original dropping the demand of Excise d....

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....s rejected their appeals relying upon the Tribunal's decision in the case of CCE, Chandigarh v. Indian Acrylic Ltd. - 2000 (122) E.L.T. 477; that the Department has not accepted the said decision of the Tribunal and the appeal has been admitted by the Supreme Court. He also reiterated the other grounds of appeal as well as mentioned in the memorandum of appeals. 3. On the other hand, Shri ....

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....e Supreme Court judgment in the case of Hansraj Gordhandas v. H.H. Dave, Assistant Collector and HMMs. Collector reported in 1996 (87) E.L.T. 593 (S.C.), that there is no room for any intendment in a taxing statue, and regard must be had to the clear meaning of the words having regard to the language employed therein, we have to go by the language of the Notification. Since, it is not disputed tha....