TMI Blog2015 (10) TMI 2144X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted a declaration with the appellant holding out that it is seeking to take advantage of the said Notification, but did not mention the number and date of the said Notification. Excise Department, on receipt of the said declaration, duly understood the purport thereof and proceeded on the basis that the said declaration has been submitted under the said Notification and before first clearance. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Notification. - Decided against Revenue. - Central Excise Appeal No. 05 of 2011 - - - Dated:- 22-4-2014 - Barin Ghosh, C.J. And V.K. Bist, JJ Mr. Shobhit Saharia, Advocate : For thePetitioner Mr. P.R. Mullick, Advocate : For the Respondent. ORDER Barin Ghosh, C.J. Considering the sufficiency of the reasons for delay in preferring the appeal, we allow the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said declaration has been submitted under the said Notification and before first clearance. In the declaration, the number of the said Notification and the date thereof was not mentioned, instead the number of some other Notification and date thereof crept in. It is the contention of the respondent that when the declaration was submitted, Notification number and the date thereof was not mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Hon ble Supreme Court, rendered in the case of Eagle Flask Industries Ltd. versus Commissioner of Central Excise, Pune, reported in (2004) 7 SCC, 377, actions were taken against the respondent, but while doing so the Excise Department totally failed to take note of the fact that the mandate of the law, as pronounced by the Hon ble Supreme Court, is compliance of the conditions prescribed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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