TMI Blog2020 (7) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... elay in the case of Singh Enterprises vs CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT] the Hon ble Supreme Court has held that where a statutory time limit is fixed for condonation, the delay cannot be condoned beyond the time limit so fixed. Interpretation of the exemption notification - HELD THAT:- There were several views on how exemption notifications must be interpreted i.e., either strictly or liberally. There were judgments taking both views at various levels including by the Hon ble Apex Court, some case laws viewing exemption notifications strictly and others viewing them liberally. It has also been held in some decisions that beneficial notifications must be viewed liberally and the substantive benefits should not be denie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken in the manufacture of the specified goods by the units located in north-eastern states subject to fulfilment of some conditions. The notification also specifies the rates of value addition for different commodities. 3. However, if the manufacturer finds that their actual value addition in the manufacture of goods is at least 115% of the rate specified in the notification they may make an application to the jurisdictional Central Excise Commissioner for determination of special rate stating all relevant facts and supporting their claim with a certificate from the auditor. Para 2.1(1) of the notification provides that such an application must be made by the manufacturer in writing to the Commissioner not later than 30th of Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant, can the exemption notification be read, ignoring such conditions? 8. We find that both these issues have been settled by the Hon ble Supreme Court. On the question of condonable limit for delay in the case of Singh Enterprises vs CCE, Jamshedpur [2008 (221) ELT 163 (SC)] the Hon ble Supreme Court has held as follows: 8. The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of Statute are vested with jurisdiction to condone the delay beyond the permissible period provided under the Statute. The period upto which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the Indian Limitation Act, 1963 (in short the Limitation Act ) can be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion notification. There were several views on how exemption notifications must be interpreted i.e., either strictly or liberally. There were judgments taking both views at various levels including by the Hon ble Apex Court, some case laws viewing exemption notifications strictly and others viewing them liberally. It has also been held in some decisions that beneficial notifications must be viewed liberally and the substantive benefits should not be denied on procedural grounds. In view of the conflicting decisions, the matter was referred to a five member Constitutional Bench of the Hon ble Supreme Court which, in the case of Dilip Kumar Co. [2018 (361) ELT 577 (S.C)], has held as follows: 52. To sum up, we answer the reference hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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