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2015 (12) TMI 652 - CESTAT NEW DELHIArea Based Exemption - Declaration intending the availment the exemption notification 50/2003 was filed after 31-3-2010 - Held that:- Revenue further relied on the decision of Hon’ble Supreme Court in the case of CCE, Trichy v. Rukmani Pakkwell Traders [2004 (2) TMI 69 - SUPREME COURT OF INDIA]. No doubt filing of declaration is a condition precedent. But the appellant in the present case did not fail to file the declaration as is apparent from page 48 of appeal folder. Revenue also relied on the decision of apex court in the case of Indian Aluminium Company Ltd. v. Thane Municipal Corporation [1991 (9) TMI 162 - SUPREME COURT OF INDIA]. The ratio thereon is that the procedure prescribed cannot be given go-bye. We have no difference to such proposition. - present case is plain and simple and is governed by first principle of eligibility followed by procedural condition fulfilled by communication dated 30-3-2010 - Decided in favour of assessee.
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