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2012 (2) TMI 424 - AT - Central ExciseDenial of benefit of Notification No. 50/2003-C.E., dated 10-6-2003 - appellant has not filed the requisite declarations and has not exercised his option in writing before effecting the first clearance - Held that:- admittedly a declaration in terms of Notification No. 49/2003-C.E., dated 10-6-2003 was filed by the appellant. The purpose of filing a declaration is to put the Revenue on notice, as regards the appellant’s option to avail the benefit of the notification. Otherwise also, both the notifications, being area based notifications are available to the units located in that particular area. The only difference between the two notifications is that whereas Notification No. 49/2003-C.E. is available to the units located in the entire State but relates to the positive list of goods mentioned therein, Notification No. 50/2003-C.E. is available to units located in specified areas. The purpose of both the notifications is to develop the area by expanding the benefit of exemptions from payment of duty of excise. The requirement of filing a declaration is a procedural condition. The benefit of the notification is not based upon the said procedural requirement of filing a declaration. In any case, declaration stands filed by the appellant. The fact that Notification No. 49/2003-C.E. was mentioned instead of Notification No. 50/2003-C.E., cannot be considered to be a mistake fatal to the appellant’s claim of benefit. It is well settled law that the substantive benefit if otherwise available should not be disallowed on the basis of minor procedural irregularities. In the present case, we find that even such irregularity of non-filing of declaration was not there - Decided in favour of assessee.
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