2018 (2) TMI 1006

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..... g of said declaration, substantial benefit of N/N. 175/86-CE dated 01/03/1986 cannot be denied. It is the fact on record, which is admitted in the order passed by the lower authorities that the appellant’s turn over in both the relevant years were well within the exemption limit of ₹ 30 lakhs - appellant was entitled for exemption N/N. 175/86 and/or 1/93-CE - appeal allowed - decided in favo .....

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..... s reason substantial beneficial notification No.175/86-CE cannot be denied. He placed reliance on the following judgements: a) Sambhaji Vs Gangabai - 2009 (240) ELT 161 (SC) b) Chakan Soaps Chemicals (P) Ltd. - 2014 (307) ELT 911 (Tri) c) Santel Communications Pvt. Ltd. - 2016 (343) ELT 1026 (Tri) d) Prestige Metal System (I) Pvt. Ltd. - 2017 (349) ELT347 (Tri) 3. On the o .....

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..... ion No.1/93-CE there is no condition of filing the declaration under Notification No.13/92-CE (NT). Therefore, merely for non-filing of said declaration, substantial benefit of notification No.175/86-CE dated 01/03/1986 cannot be denied. It is the fact on record, which is admitted in the order passed by the lower authorities that the appellant s turn over in both the relevant years were well withi .....

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