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Controls & Switchgears Co. Ltd. Versus C.C.E. Meerut & Vice-Versa

2017 (4) TMI 847 - CESTAT NEW DELHI

Benefit of N/N. 50/2003-CE dated 10.06.2003 - denial on the ground that assessee filed the option for claiming benefit of exemption notification, two months later. Revenue claims that the assessee is entitled to the benefit of notification only with effect from the date when department was informed by the assessee on their claim of benefit of the notification - Held that: - Hon’ble Supreme Court in the case of Commissioner of C. Ex. New Delhi Vs Hari Chand Shri Gopal [2010 (11) TMI 13 - SUPREME .....

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3/2007-EX(DB) & E/2349/2007-EX(DB) - Final Order No. 52890-52891/2017 - Dated:- 13-4-2017 - Hon ble Mr Justice (Dr) Satish Chandra, President And Hon ble Mr Ashok K. Arya, Member (Technical) Sh PK Sahu, Advocate for the Appellant Sh HC Saini, DR for the Respondent ORDER Per Ashok K. Arya 1. M/s Controls & Switchgears Co. Ltd. is in Appeal (No. E/2043/2007) against Order-in-Original No.28/2007 dated 30.04.2007 passed by Commissioner, Central Excise, Meerut-I whereunder exemption of notificati .....

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unit (Ch.85371020), Bus tranking & parts (Ch.85446090), electrical control panels (Ch.85371020) & bus ducts & accessories (Ch.85446090) falling under the Central Excise Tariff Act, 1985. ii) There is no dispute that the appellant is entitled to the benefit of exemption notification No.50/2003-CE. iii) The assessee started clearance of manufactured goods without payment of central excise duty w.e.f. 23.10.2005, but they filed declaration under the said notification with the departmen .....

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s mainly on the ground that impugned order went beyond the SCN and wrongly allowed the benefit of CENVAT credit to the assessee. 3. With the above background, we have heard ld counsels, Shri PK Sahu for the assessee and Shri HC Saini for the Revenue. 4. After having gone through the facts of the case and submissions of both the sides, it appears that the assessee is entitled to the benefit of Notif. No. 50/2003 (supra).. However, Revenue s objection is that the assessee informed the department o .....

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case of some requirements which are directory in nature, the non-compliance of such requirements would not affect the substance of notification granting exemption. In the present case intimation to the department about the option for claiming benefit of the exemption undertaken appears only a procedural requirement. The liberal attitude, therefore, has to be taken in this regard, when the assessee otherwise is entitled to the benefit of exemption notification no. 50/2003 (supra). The Hon ble Su .....

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achieved. If exemption is available on complying with certain conditions, the conditions have to be complied with. The mandatory requirements of those conditions must be obeyed or fulfilled exactly, though at times, some latitude can be shown, if there is a failure to comply with some requirements which are directory in nature, the non-compliance of which would not affect the essence or substance of the notification granting exemption. In Novapan Indian Ltd (supra), this Court held that a person .....

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