2014 (12) TMI 816

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....e common order passed by the Tribunal in Nos. 1105 to 1132 of 2006, dated 29-11-2006 in E/609/2003 covering as many as ten assessees. The following are the substantial questions of law raised by the assessee :- 1.        Whether the interpretation of the terms of the exemption Notification No. 41/99-CE by the Tribunal is correct? 2.    &....

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....iling of the second undertaking, even if necessary, is only a 'procedural requirement' or an 'eligibility criteria' for the benefit of the exemption? 6.        Whether the principles of interpretation of an exemption notification (1) strict and not liberal, and (2) adopting a view in favour of the Revenue, have been modified by the later decisions of the Supre....

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.... in not adverting to the contention of the appellant that an undertaking had, in fact, been sent supported by the certificate of posting, which was raised as a counterclaim before the commissioner, and was omitted to be dealt with by the CCE (Appeals)? 2. The claim of the assessee was with reference to the appeal relates to the fact of the Notification No. 41/99-C.E. granting exemption fro....