Definition of “Eligible unit” for availing budgetary support —– The petitioners challenged Notifications dated 5th October 2017, dated 21st December 2017 read with Circular No.1060/9/2017-CX dated 27th November 2017 to the extent the definition of “Eligible unit” prohibits petitioner’s unit from availing any benefit for budgetary support under the impugned Notification. Further, prayed to set-aside Order dated 20th August 2018. The respondent submitted that notification no.56/2002-CX dated 14th November 2002 ceased to apply with effect from 1st July 2017 and stands rescinded vide notification no.21/2017 dated 18th July 2017. The petitioner-unit was not availing the benefit of any exemption notifications. The counsel for petitioners submitted that petitioner-unit was availing the area-based exemption under erstwhile Notification no.56/2002-CE. The court observed that it is clearly mentioned in the impugned order dated 28th August 2018 that petitioner-unit, was entitled to the benefits till 9th February 2017. And petitioner-unit was not availing any benefit immediately before and/or on 1st day of July 2017. In short, impugned order dated 28th August 2018 is self-explanatory. The impugned Notifications are lucid and eloquent and need not be interpreted or construed in the way and manner the petitioner intends and chooses to. The exemption notification should not be read liberally construed and beneficiary must fall within the ambit of exemption and fulfil the conditions thereof and if the conditions are not fulfilled, the issue of application of notification does not arise The exemption notification should be strictly construed and given a meaning according to legislative intendment.

Held that:- The Hon’ble High Court dismissed the petitions.