TMI Blog2017 (12) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... to the benefit of exemption Notification. Time limitation - Held that: - The appellants cannot be blamed for about three years long delay in issue of the show cause notice. The proviso to sub Section 11A(1) cannot be used to cover up indolence on the part of the Jurisdictional Central Excise Officers. Accordingly, it was held that the show cause notice is wholly time barred and impugned order was not sustainable on the ground of limitation. Appeal allowed - decided in favor of appellant. - E/451 & 452/2012-EX [DB] - A/71655-71656/2017 - Dated:- 17-8-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri B. L. Narasimhan (Advocate) for Appellant Shri Pawan Kumar Singh (Supdt.) AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall while exercising the option under condition number one, inform in writing to the Jurisdictional Deputy/Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise, giving the prescribed particulars. The appellants availed the benefit of exemption Notification No. 50/2003 CE from 01/09/2005, has satisfied all the requirements of the said Notification. However, the appellants inadvertently did not file the option with the Central Excise Authority before commencement of commercial production or before affecting the first clearance from the unit. The appellants filed the declaration as required on 23/12/2008 with the Department, giving all relevant details. Thereafter the Department slept over the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . So far the merits are concerned. A similar issue came up before this Tribunal in the case of M/s Controls Switchgears Company Ltd. v/s Commissioner of Central Excise, Meerut-I, reported in 2017-TIOL-1960-CESTAT-Delhi. Wherein under similar facts and circumstances, under the same Notification No. 50/2003-CE this Tribunal held, intimation to the Department about the option for claiming benefit of the exemption appears to be only procedural requirement. A liberal attitude, therefore, has to be taken in this regard, when the assessees otherwise are entitled to the benefit of exemption Notification. It was also observed that exemption provisions have to be complied with strictly, but some latitude may be shown in case of some requirement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and issued a show cause notice only on 31/03/2011. The appellants cannot be blamed for about three years long delay in issue of the show cause notice. The proviso to sub Section 11A(1) cannot be used to cover up indolence on the part of the Jurisdictional Central Excise Officers. Accordingly, it was held that the show cause notice is wholly time barred and impugned order was not sustainable on the ground of limitation. We find that the facts herein are more or less similar to the facts in the case of M/s Satyabrat Swain (Supra). Accordingly, we hold that the show cause notice in the facts of the present case, having been issued only on 08/10/2010, that is after about 22 months from the date of filing declaration, is barred by limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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