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TMI Blog2015 (12) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - The issue in this appeal is confined to the question framed in para 9 by ld. Commissioner (Appeals), which reads as under :- "9. I have perused the case records. The solitary issue that this case throws up for determination is whether the appellant was entitled to exemption under Notification No. 50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove is read. 3. There is no doubt that the appellate authority has not denied filing of declaration dated 30-3-2010 as is apparent from page 48 of appeal folder and that was not filed before first clearance. However, appellant was not denied the SSI benefit. Secondly, when the declaration came to record on 30-3-2010, there is nothing wrong to consider the same and deal the appellant appropri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [1991 (55) E.L.T. 454 (S.C.)]. The ratio thereon is that the procedure prescribed cannot be given go-bye. We have no difference to such proposition. 15. The present case is plain and simple and is governed by first principle of eligibility followed by procedural condition fulfilled by communication dated 30-3-2010. Accordingly, Revenue fails to be benefited by its citations. 6. For th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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