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2018 (7) TMI 778 - AT - Central ExciseClandestine manufacture and removal - area based exemption - N/N. 50/2003-CE dt. 10.06.2003 - non-filing/late filing of declaration regarding first clearances - Extended period of limitation - Held that:- The legal position with regard to acceptance of belated declaration for the purpose of availing exemption under N/N. 50/2003-CE dt. 10.06.2003 is already settled and filing of late declaration can not deprive them of the benefit of exemption in this regard especially since they have been found to be eligible for the said notification as evident from the fact that post 19.09.2004, benefit of notification is already being allowed to them by the Department. In a similar situation in the case of Indica Industries Pvt Ltd [2016 (11) TMI 696 - CESTAT NEW DELHI], wherein the assessee was otherwise eligible for benefit of N/N. 50/2003-CE, but did not give the prescribed declaration for their new unit (unit-III), this Tribunal took the following view that The department has been intimated about the existence of the unit, nature of products manufactured and the exemption claimed under Notification No. 50/2003-C.E., the same can be considered as adequate compliance of the condition of the notification. Extended period of limitation - case of Revenue is that the appellants would not have filed the declaration had the officers not visited the factory of the appellants - Held that:- This is a presumptuous ground and cannot be said to be sufficient basis for alleging suppression - there was no suppression because the appellants had admittedly filed a late declaration and this Tribunal has taken a consistently benign view of belated filing of declaration in such cases. Besides, there is no dispute that the unit at plot no. 12 was also eligible for the same exemption - the intention to evade duty on the part of the appellants has not been clearly established - extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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