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2015 (2) TMI 519 - AT - Central ExciseSSI exemption notification no.9/2002-CE - whether the SSI exemption would be admissible to the appellant, when the declaration, though sent by the appellant under certificate of posting was not received either in the office of the Dy. Commissioner or in the office of the jurisdictional Range Superintendent - Held that:- For the declaration, the appellant’s unit would be eligible for SSI exemption. There is also no dispute that the appellant had sent the declaration under certificate of posting through postal authorities, Mayapuri, New Delhi - department does not dispute the appellant s claim regarding sending of declaration from Mayapuri Post Office under certificate of posting and also it is not disputed that otherwise, the appellant are eligible for exemption, the benefit of exemption cannot be denied just because the declaration was not received in the office of the Dy. Commissioner or in the Range Superintendent more so, when a copy of the declaration dated 28.08.2002 has been produced before the Asstt. Commissioner. In our view, the requirement of filing of the declaration has been substantially complied with and since as held by the lower authorities, the appellant are otherwise eligible for exemption, the benefit of exemption can not be denied just because the declaration was not received. The impugned order, therefore, is set aside - Decided in favour of assessee.
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