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2023 (7) TMI 825 - HC - Central ExciseDenial of rebate claim - non-compliance with the conditions for exporting the goods within 6 months of its clearance from the factory/warehouse - Rule 18 of the Central Excise Act, 1944 read with the notification No. 19/2004 Central Excise (NT) dated 06.09.2004 - HELD THAT:- The Hon'ble Supreme Court in the case of MANGALORE CHEMICALS & FERTILIZERS LTD. VERSUS DEPUTY COMMISSIONER [1991 (8) TMI 83 - SUPREME COURT] has granted full relief to the Assessee and held that 'A public authority cannot be estopped from doing its public duty, but it can be estopped from relying on a technicality'. Hon'ble Supreme Court quoted with approval a passage from Francis Bennion in 'Statutory Interpretation' which read: “Modern Courts seek to cut down the technicalities attendant upon a statutory procedure, where these cannot be shown to be necessary to the fulfillment of purpose of the legislation”. The Hon'ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS MPV & ENGG. INDUSTRIES [2003 (3) TMI 107 - SUPREME COURT] has held that 'Assessee who is eligible for exemption should not be deprived of benefit simply because authorities concerned took their own time in disposing of the application'. Taking into consideration the aforesaid judicial pronouncements and on appreciating the records of the writ petitions what is apparently evident is that the respondents took more than 2 ½ years in deciding the application for extension of time which otherwise under the notification was required to be finalized within 7 days. If the respondents have taken an inordinately long period of time in deciding the application for extension of time, the benefit of the same tilts more towards the petitioner as the notification is a beneficial notification and the benefit of which should go in favour of the Assessee. The impugned order dated 08.02.2022 (Annexure P/1) and also that passed by the Commissioner (Appeals) and the original authority therefore deserves to be and is accordingly set-aside - Petition allowed.
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