2003 (11) TMI 455

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....apoor, Proprietor, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The respondents filed this appeal against the Order-in-Appeal passed by the Commissioner ( Appeals). 2. The brief facts of the case are that the respondents are engaged in the manufacture of copper Winding and bare copper wire. The respondents opted for availing the benefit of Notification No. 9/99-C.E. and sta....

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....ncial year. 5. The contention of the respondents is that after filing a fresh declaration started paying duty at the normal rate of duty, therefore, it cannot be said that they had withdrawn from the option for availing the benefit of Notification No. 9/99-C.E. 7. We find that the condition 2(i) of Notification No. 9/99-C.E. provides that "a manufacturer who intends to avail the exempt....

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....tification has to be interpreted in the light of the word employed by it and not on any other basis. This was so held in the context of the principle that in taxing statute, there is no room for any intendment, that regard must be had to the clear meaning of the words and that the matter should be governed wholly by the language of the notification, i.e. by the plain terms of the exemption." 9.&e....