TMI Blog2019 (2) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty in respect of clearances made during whole of December 2006 was payable only in the next month and during December 2006, the respondent was eligible for benefit of Notification No. 56/2002-C.E. - thus, the filing of the statements is procedural nature and does not come in way of granting of the refund to the appellant. The contention of the Department with exemption Notification cannot be granted to the respondent assessee for the period prior to 11/12/2006, has no basis on the law. It is seen from para 2(a) and 2(A)(d) of the Notification. Under the Notification it is not seen that it provides that in order to avail the Notification benefit the appellant will be disentitled to avail the benefit for the period prior to filing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim on the ground that the effective rate to their product was 8 per cent as per the Notification No. 03/205/CE dated 24/02/2005 and 04/02/2006/CE dated 01/03/2006 and not 16 per cent at which the appellant paid the duty. The appellants were not required to pay the duty through PLA, as the duty payable at the rate of 8 per cent could have been paid through Cenvat Credit available with them on the relevant date. Further, the Adjudicating Authority has observed that the refund claim for the month of February, 2005 to March, 2005 and January, February and March 2006, have been has been filed after the period of one year, time thereby violating the provisions of Notification No above which provided the file the claim by the 7th date of next mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification is to be applied strictly as mentioned therein, and have any relaxation to the conditions appended to the Notification No. 56/2002 would be contrary to the interpretation of exemption Notification and against the legislative intent. As the procedure laid down in the Notification provided special mechanism to give effect to the exemption granted therein, and hence has been followed by the Ld. Adjudicating Authority and the case filed on the court of time limitation under Notification. Thus the rejection of refund claim of the appellant by the Adjudicating Authority was upheld. 4. The revenue appeal is limited to extension of benefit of Notification pertaining to the expansion with effect from the date prior to the date f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the month under consideration for payment of duty cleared during such month and pays only the balance amount in cash. In this case all the goods manufactured by the respondent are eligible for this exemption and, therefore, for payment of duty for December, 2006, and respondent was to utilised the Cenvat credit to the extent available as on the end of December 2006 and pay only the balance amount in cash, which would be refundable to him. Para 2 of the notification provides for submission of statement of the duty paid through PLA to the Jurisdictional Assistant Commissioner, who after verification would sanction the refund. When the duty in respect of clearance made during whole of December 2006 was payable only in the next month and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /07/2007 passed by the Commissioner(Appeal). In that appeal this issue has been decided against the Revenue and it is contended that Revenue has not filed any appeal against the order. Similar conclusion has been drawn by the Ld. Commissioner(Appeal) that in the said order which we reproduced as under; On perusal of the para 3(b) (2) of the Notification No. 56/2002-CE dated 14.11.2002 as amended I find that it lays down that the manufacture shall produce a certificate from the General Manager of the concerned District Industries Centre to the jurisdictional Asstt./Deputy Commissioner of Central Excise to the effect that the unit has increased such additional regular employment. The appellants have produced the requisite certificate wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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