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2003 (3) TMI 107 - SC - Central ExciseWhether the respondent is entitled to the benefit of exemption under the notification dated March 1, 1986, with effect from March 31, 1988, the date on which registration was granted? Held that:- Remit the matter to the Tribunal to hear the parties and record a clear finding as to whether the first application made on 3rd December, 1986 was an application for registration whether provisional or permanent, and whether the second application made sometime in February/March, 1988 was an application which was supplemental in nature or in continuation of the first application made on 3rd December, 1986. If the Tribunal comes to the conclusion that the application made on the 3rd of December, 1986 was rejected, then the benefit, of exemption should be extended to the respondent only with effect from the date of the second application made sometime in February, 1988. However, if the Tribunal comes to the finding that the first application made on 3rd December, 1986 remained pending and the second application made sometime in February/March, 1988 was merely a continuation of the first application, being supplemental in nature, then the respondent would be entitled to the benefit of exemption with effect, from the date of the first application i.e. from 3rd December, 1986. The Tribunal will dispose of the appeal accordingly.
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