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2018 (12) TMI 82 - CESTAT CHANDIGARHBenefit of area based exemption - denied on the ground that the appellant has not exercised option to avail benefit in writing before availing the exemption under N/N. 50/2003-CE dated 10.06.2003 - Held that:- The appellant has intimated the Range Superintendent, Parwanoo, Himachal Pradesh for availing the benefit of exemption under N/N. 50/2003-CE dated 10.06.2003. On 29.03.2005 through registered post and as per the reply to the RTI filed by the appellant, it has been stated that during the period 15.02.2005 to 10.01.2006, the records of inward DAK were not maintained in the office of the Deputy Commissioner, Central Excise Division, Shimla. As the appellant has been able to produce the intimation sent to the department for availing benefit of exemption notification vide letter dated 29.03.2005 - Benefit of exemption notification cannot be denied to the appellant as no other fault has been found against the appellant to deny benefit of exemption Notification by the adjudicating authority. Appeal allowed - decided in favor of appellant.
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