TMI Blog2017 (10) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... es Three lakh. But in the peculiar facts and circumstances of the case, the penalty is on higher side, therefore, penalty reduced. Appeal allowed in part. - Excise Appeal No. 3195 of 2007 - FINAL ORDER NO. 56470 /2017 - Dated:- 4-9-2017 - Dr. Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) Shri Rajesh Gupta, Advocate for the Appellants Shri H C Saini, AR for the Respondent ORDER Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the order in 148/CE/MRT-I/2007 dated 24.7.2007. The disputed period is 01.10.2005 to 30.1.2006. 2. Brief facts of the case are that during the period under consideration, the appellant is manufacturing herbal cosmetics in their factory at Ut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007 and shall not be withdrawn during the remaining part of the financial year; (ii) (The manufacturer shall, while exercising the option under condition (i), inform in writing to the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise giving the following particulars, namely :- (a) name and address of the manufacturer, (b) location/locations of factory/factories ; (c) description of inputs used in manufacture of specified goods ; (d) description of the specified goods produced; (e) date on which option under this notification has been exercised ; (iii) The manufacturer may, for the current ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isite which effectuates the object and the purpose of the statute has not been met. Certainly, it means that the Court should determine whether the statute has been followed sufficiently so as to carry out the intent for which the statute was enacted and not a mirror image type of strict compliance. Substantial compliance means actual compliance in respect to the substance essential to every reasonable objective of the statute and the court should determine whether the statute has been followed sufficiently so as to carry out the intent of the statute and accomplish the reasonable objectives for which it was passed. Fiscal statute generally seeks to preserve the need to comply strictly with regulatory requirements that are important, espe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by substantial, if not strict compliance. In other words, a mere attempted compliance may not be sufficient, but actual compliance of those factors which are considered as essential . 6. After careful consideration of the principles laid down by the Hon‟ble Supreme Court and the facts of the present case, we are of the considered opinion that the conditions inserted in Notification No. 50/2003-CE are mandatory and cannot be held as mere procedural requirement. For effective monitoring of the exemption such pre-condition has been inserted in the notification. We find that in the present case, the appellants 7 EX/2766 of 2007 failed to fulfill the condition. Accordingly, we find no infirmity in the impugned order. The appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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