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TMI Blog2010 (7) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri P.M. Dave, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the appeals filed by the Revenue against the impugned order of Commissioner (Appeals) are being disposed of by a common order. The appellate authority has extended the benefit of Notification No. 76/86-C.E. to the respondents M/s. Karigar, on the ground that the various types of embroidery being made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of Notification No. 36/2001-C.E. (N.T.), dated 26-6-2001, learned DR submits that it is mandatory for any manufacturer to claim the benefit of exemption and to file a declaration to the department. Inasmuch as no such declaration was ever filed and no claim of exemption was ever made before the authority, the Commissioner (Appeals) was not justified in examining the applicability of Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention to the Hon'ble Supreme Court judgment in the case of Share Medical Care v. UOI - 2007 (209) E.L.T. 321 (S.C.) laying down that even if the applicant does not claim benefit under a particular notification at initial stage, he is not debarred, prohibited or stopped from claiming such benefit at a later stage. Learned advocate also submits that the Revenue in their memo of appeal have not con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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