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2005 (12) TMI 427 - AT - Central Excise
Issues:
1. Appeal against order-in-appeal confirming demand and denying benefit of Notification No. 38/97-C.E. Analysis: The appellant filed an appeal against the order-in-appeal passed by the Commissioner (Appeals) confirming the demand and denying the benefit of Notification No. 38/97-C.E. The appellant contended that they had filed a necessary declaration for availing the benefit of the Notification, providing all required information such as name and address of the manufacturer, location of the factory, date of option, and list of manufactured goods. The Commissioner (Appeals) held that the appellant had not complied with the conditions of the notification as all particulars were not explicitly mentioned in the declaration. However, the appellant argued that the denial of the benefit on these grounds was not justified. The Revenue's contention was that the appellant failed to file a revised declaration as mandated by Rule 173B of the Central Excise Rules, despite initially filing the option for availing the benefit of the Notification. The Revenue argued that this failure to submit a revised declaration justified the denial of the benefit. However, upon review, it was found that the appellant had indeed submitted a declaration containing all necessary particulars, including the name and address of the manufacturer, location of the factory, date of option, and description of goods, as required by the Notification. The Tribunal concluded that the denial of the benefit based on the failure to file a revised declaration under Rule 173B was not sustainable. Consequently, the demand was set aside, and the appeal was allowed. In summary, the Tribunal found in favor of the appellant, setting aside the demand and allowing the appeal. The Tribunal emphasized that the appellant had fulfilled the necessary requirements of Notification No. 38/97-C.E. by submitting a detailed declaration containing all the essential particulars, despite not filing a revised declaration under Rule 173B of the Central Excise Rules. The Tribunal deemed the denial of the benefit of the Notification on the grounds of the absence of a revised declaration as unjustified, ultimately ruling in favor of the appellant.
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