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2013 (9) TMI 60 - AT - Central ExciseArea based exemption - Benefit of notifications no.49/2003 and 50/2003 - Condition of filing of declaration - Held that:- The whole idea of filing a declaration and choosing an option under intimation to the department is that the Revenue is put to notice. This intention having been fulfilled by the appellant in the months of July and August, 2003 would not result in denial of the benefit of notifications no.49/2003 and 50/2003, when the respondent fulfilled all the basics, essential and requisite conditions of the notifications as regards the location of the factory being in Himachal Pradesh. Such procedural contravention, if any, cannot result in denial of the substantive benefit of the notifications, if the same is otherwise available - Decided against Revenue.
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