2008 (2) TMI 710

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....ndia issued Notification No. 02/2001 dated 27-1-2001 to exempt 'all goods' from the levy of Excise Duty when the goods are sent to Earthquake Relief Agencies in the context of relief and rehabilitation of earthquake victims in the State of Gujarat. There is no dispute about the supply of 298 nos. of MUVs to the Government of Gujarat and other recognized Relief Agencies in the context of the Notification. The Commissioner has admitted in the impugned order that the assessee has removed fully manufactured cars and that they did not separately supply bodies, chassis fitted with engines. But the Revenue is of the view that the chassis, bodies are intermediary products and they are required to discharge duty, and on that plea, has proceeded to l....

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....ditions of exemption notification are fulfilled, the benefit of exemption cannot be denied for inconsequential procedural condition [paras 4 & 5]   3. Government of India v. Indian Tobacco Association - 2005 (187) E.L.T. 162 (S.C.) Exemption notification must be construed with regard to object and purport, which it seeks to achieve. Doctrine of fairness is a relevant factor to be considered while interpreting exemption notification. [paras 21 & 22]   4. HMM Ltd. v. CCE - 1996 (87) E.L.T. 593 (S.C.) Exemption notification not only to be construed strictly but also reasonably having regard to the language employed therein [para-14]     5. Bombay Chemical Pvt. Ltd. v. CCE - 1995 (77) E.L.....