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TMI Blog2000 (11) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... Smt. Rashida Hussain, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Both the appeals are filed against the common order-in-appeal, hence, are being taken up together. 2. Vide impugned order, the Commissioner (Appeals) held that the appellants are entitled for the benefit of notification 38/97-C.E., dated 27-6-1997 during the period from Jan., 1998 to June, 1998 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C.E., Mumbai reported in 2000 (90) ECR 297 and submits that in these cases, the Tribunal held that non-filing of declaration cannot be made basis for denial of benefit of notification. The submission of the counsel is that substantive benefit provided under the notification cannot be denied on the ground of procedural irregularity. 4. Ld. S.D.R., appearing on behalf of the revenue, submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial year shall exercise his option in writing for availing the exemption under this notification and such option shall be effective from the date of exercise of the option and cannot be changed during the financial year under any circumstances; (ii) While exercising the option, the manufacturer shall inform in writing to the Assistant Commissioner of Central Excise, with a copy to the Superinten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as required in the notification. The Supdt. (C.E.), in response to their classification list vide letter dated 13-7-1998, informed the appellants that as per the conditions of Notification No. 38/97-C.E., they are required to file necessary declaration. In response to this letter, the appellants, vide letter dated 19-8-1998, filed the necessary declaration as required under the notification. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) held that when a concession or benefit or an exemption is granted on fulfilment of certain conditions and such conditions are fulfilled by the party to whom such benefit or concession or exemption is given, such person cannot be denied such benefit. If such person does not fulfil any of the conditions, he cannot claim grant of concession as a matter of right on fulfilment of some out of several ..... X X X X Extracts X X X X X X X X Extracts X X X X
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