Conditions for claiming benefit of exemption notification no. 52/2003 are to be strictly interpreted

Pelican Grani Marmo Pvt Ltd Vs Additional Commissioner (CESTAT Delhi) CESTAT Delhi held that benefit of the exemption Notification No. 52/2003 is available subject to some conditions, the same is to be strictly interpreted. Facts- M/s Pelican Grani Marmo Pvt Ltd filed two appeals to assail the order passed by the Commissioner (Appeals), Central Excise and Central Goods and Service Tax, whereby the appeal filed by the appellant was partly allowed two appeals filed the appellant by setting aside the penalty imposed on it under Section 117 of the Customs Act, 1962 and reducing the penalties impos...