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2013 (9) TMI 577 - AT - Central ExciseArea based exemption - Delay in filing the declaration / option to avail benefit of Notification No.50/2003-CE - Appellant commenced their commercial production on 28.12.2004 and started clearance of their final product with effect from 27.1.2005, by claiming the benefit of Notification No.50/2003-CE. The said notification was duly mentioned in the invoices showing clearance of the goods without payment of duty - A formal application exercising option to avail benefit of Notification No.50/2003-CE was filed by the appellant on 27.6.2005 - The appellant was served with show cause notice proposing to deny the benefit of Notification for the period January 2005 to June 2005 on the ground that proper declaration was filed only on 27.6.2005 – Held that:- Relying upon the decisions in various cases such as Bombay Processors vs. C.C.E., Mumbai [2005 (3) TMI 206 - CESTAT, MUMBAI]; Super Plateck Pvt. Ltd. vs. C.C.E., Chandigarh [2004 (11) TMI 445 - CESTAT, NEW DELHI ] etc., it is held that once the assessee satisfies eligibility clause of the notification, exemption clause has to be construed liberally. Further, assessee is required to file option giving details, which already stand given by them in the first letter. Further, while issuing invoices, the appellant was claiming the benefit of notification in question. As such, there was enough intimation to the Revenue about availment of the benefit of the Notification in question. Merely because formal letter was filed subsequently, the same cannot be a ground for denial of the benefit prior to the said date in the absence of dispute about availability of the benefit of the Notification. – Appeal allowed – Decided in favor of Assessee.
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