1993 (1) TMI 96

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....ged with I.T.C. the prayer for amendment is allowed. 2. The petitioner in this writ petition has challenged the decision of the Collector of Central Excise and Customs West Bengal, Calcutta dated 8th of May, 1981. By this order the Collector has held that the petitioner is not entitled to the benefit of the Notification No. 45/73-C.E., dated 1-3-1973 as amended could be extended to the petition....

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....for making bamboo or wood pulp." 3. But the Collector was of the view that the first proviso of this notification, when it says that the paper mill cannot get this exemption when it has a plant for making bamboo or wood pulp, it means that it cannot use bamboo or wood pulp at all even after purchasing from outside. If that is not the necessary implication, the whole purpose of this proviso will....

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.... meaning cannot be discarded for a meaning based on the supposed intention of the Government. If the Government intended the proviso to have some other meaning the Government should have said so in plain language. 4. The language of the proviso is clear. The petitioner manufactures paper in a factory of its own. The petitioner does not have a plant attached thereto for making bamboo pulp. The b....