The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Central Board of Excise and Customs (CBEC) is not empowered to modify the scope of an exemption notification that the Central Government has issued.The two-member bench of Rachna Gupta (Judicial Member) and P.V. Subba Rao (Technical Member) has observed that the exemption notification is issued...