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2015 (10) TMI 2144 - HC - Central ExciseDenial of benefit of Notification - wrong mention of notification no. in the declaration - conditional exemption under notification No. 49/2003, dated 10th June, 2003 - Held that:- Before first clearance, the respondent industry submitted a declaration with the appellant holding out that it is seeking to take advantage of the said Notification, but did not mention the number and date of the said Notification. Excise Department, on receipt of the said declaration, duly understood the purport thereof and proceeded on the basis that the said declaration has been submitted under the said Notification and before first clearance. In the declaration, the number of the said Notification and the date thereof was not mentioned, instead the number of some other Notification and date thereof crept in. - The fact remains that there is no dispute that the declaration was submitted before the first clearance. There is also no dispute that the purport of the declaration was to take benefit of the said Notification. The fact remains that even after receipt of the said declaration, Excise Department proceeded on the basis that the purport and intent of the said declaration was to take advantage of the said Notification. That being the situation, merely because the number of the Notification mentioned in the declaration was other than the number of the Notification mentioned above, respondent could not be denied the benefit of the said Notification. - Decided against Revenue.
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