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2017 (4) TMI 847 - CESTAT NEW DELHIBenefit of N/N. 50/2003-CE dated 10.06.2003 - denial on the ground that assessee filed the option for claiming benefit of exemption notification, two months later. Revenue claims that the assessee is entitled to the benefit of notification only with effect from the date when department was informed by the assessee on their claim of benefit of the notification - Held that: - Hon’ble Supreme Court in the case of Commissioner of C. Ex. New Delhi Vs Hari Chand Shri Gopal [2010 (11) TMI 13 - SUPREME COURT OF INDIA] has held that though exemption provisions have to be complied with strictly some latitude may be shown in case of some requirements which are directory in nature, the non-compliance of such requirements would not affect the substance of notification granting exemption - The liberal attitude, therefore, has to be taken in this regard, when the assessee otherwise is entitled to the benefit of exemption N/N. 50/2003 - appeal allowed - decided in favor of assessee.
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