Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 621 - AT - Central ExciseSSI Exemption - appellants file declaration and sent under Postal Certificate to the concerned Assistant Commissioner – DR submitted that communication by way of certificate of posting cannot be taken as conclusive proof - the Commissioner has held that there was no declaration in accordance with the provisions of law comprised under the said notification - clearly required submission of declaration prior to availment of the benefit under the notification – Held that: - compliance of condition cannot be by mere sending a declaration under Postal Certificate, but it need to be submitted to the concerned officers as he was empowered to call for further information or documents as may be necessary to get himself satisfied about the claim made by the manufacturer
|