TMI Blog2010 (7) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... wrongly extended by the Commissioner (Appeals), the benefit of any notification, if otherwise available cannot be denied on the sole ground that the same is claimed belatedly. merits in the respondents plea that the Revenue has not raised any grounds against setting aside of penalties on the respondents, no merits in the appeals and the same are accordingly, rejected. - E/1936-1940/2006 - A/1214 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 789/22/2004-C.X. dated 31-5-2004. Accordingly, the impugned order of the lower authorities confirming the demand of duty against M/s. Karigar and imposition of penalties on the co-noticees was set-aside by him. 2. Learned SDR appearing for the revenue has drawn our attention to the grounds of appeal raised in the memo of appeal, which are to the effect that the benefit of Notification No. 76/86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Countering the arguments, learned advocate submits that it is a settled law that exemption notification can be claimed at any point of time, if the same is otherwise available. The Revenue, in their appeal, has nowhere contested the applicability of the notification. As such merely because the benefit was claimed at the time of filing of reply to the show cause notice and not at any time prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the respondents or the same has been wrongly extended by the Commissioner (Appeals). The Revenue is aggrieved only with that such benefit is claimed at a later stage and not initially. As held by the Hon ble Supreme Court, the benefit of any notification, if otherwise available cannot be denied on the sole ground that the same is claimed belatedly. We also find merits in the respondents plea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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