TMI Blog2013 (9) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... . This intention having been fulfilled by the appellant in the months of July and August, 2003 would not result in denial of the benefit of notifications no.49/2003 and 50/2003, when the respondent fulfilled all the basics, essential and requisite conditions of the notifications as regards the location of the factory being in Himachal Pradesh. Such procedural contravention, if any, cannot result i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h dated 10.06.2003. In terms of the said notifications, they had filed due intimations to their central excise authorities in the month of July, 2003 itself for availing the benefit of the said notifications along with the detailed particulars of their address and goods to be manufactured by them and raw materials, etc. There is no dispute to the above facts. 4. However, subsequently, the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion to avail benefit of notifications no.49/2003 and 50/2003. As such, without going into the factual aspect as to whether the assessee has subsequently filed a fresh declaration on 10.11.2003, the Commissioner held that such non-filing will not act fatal to the assessee s interest. 6. For better appreciation, we reproduce para-15 of the order as under:- 15. I also observe that the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dressed to the Superintendent, Central Excise, Range-III, Baddi, filed in the office of the Sector Officer, Central Excise, Nalagarh by the noticee. Therefore, I agree with the contention of the noticee that the procedural requirements of the Notification stand duly fulfilled and complied with. I also agree with reliance placed by the notice upon the Hon ble Tribunal s judgement in the case of Met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... timation to the department is that the Revenue is put to notice. This intention having been fulfilled by the appellant in the months of July and August, 2003 (though the respondent claimed to have filed the same subsequently also), would not result in denial of the benefit of notifications no.49/2003 and 50/2003, when the respondent fulfilled all the basics, essential and requisite conditions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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