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2018 (8) TMI 9 - AT - Central ExciseCash Refund - para no. 2B of the N/N. 56/2002-CE dt. 14.11.2002 (as amended) - the sole ground to deny self credit to the appellants by the Commissioner (Appeals) is that condition of para 2C(d) of the N/N. 56/2002-CE is required to be complied strictly - Held that:- Similar issue has recently come before this Tribunal in many cases and the Tribunal has taken the consistent view that condition 2C(d) is procedural in nature and for compliance with the said notification, delay cannot be fatal to the appellants. In the case of Eon Electrics Limited [2018 (7) TMI 778 - CESTAT CHANDIGARH], where the appellants had availed the exemption N/N. 50/2003-CE dt. 10.06.2003, but did not file the required declaration before their first clearance. The Tribunal took the view that belated filing of declaration in the present case will not disentitle the appellants from the availment of the exemption under N/N. 50/2003-CE dt. 10.06.2003. The condition 2C(d) is procedural in nature and for compliance with the said notification, delay of seven days cannot be fatal to the appellants and the self credit taken by the appellants cannot be denied. Appeal allowed - decided in favor of appellant.
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