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2018 (8) TMI 1395 - HC - Central ExciseSubstantial expansion of industries - North Eastern Region - N/N. 32/99-Central Excise dated 08.07.1999 - application for “Special Rate” for the financial year 2009-2010 submitted on 23.09.2009 received by the Commissioner on 30.09.2009 - benefit of notification was denied that this application was filed delayed. Held that:- Keeping in view the benefit extended to the North Eastern Region, hyper technical approach shall not be in keeping with its object. The substantive condition is that the appellant must have filed application up to 30th September, which the appellant has - The Notification No.31/2008-CE dated 10.06.2008 only provide for filing of an application not later than 30th day of September. There is no condition that the supporting documents are to be filed up to 30th day of September of the year - Plain reading suggests that the substantive condition is to file the application up to 30th September of the financial year. The filing of supporting documents subsequent thereto will not negate the competence of the application having been filed within the date i.e. 30th September. The appellant has made it clear that he has submitted his application on 23.09.2009 which was received by the respondent-Commissioner of Central Excise on 30.09.2009. However, supporting documents could not be submitted in view of non-availability of the auditor due to his sickness. In absence of supporting documents, the application of the appellant was filed within time. Filing of supporting documents is simply a procedure therefore late filing of documents, will not destroy the right of the appellant. The matter is remitted back to the Commissioner of Central Excise, Shillong for deciding the original application of the appellant regarding the claim on its merits.
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