9911796707
TMI Blog2000 (11) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : S.S. Kang, Member (J)]. Both the appeals are filed against the common order-in-appeal, hence, are being taken up together. 2. Vide impugned order, the Commissioner (Appeals) held that the appellants are entitled for the benefit of notification 38/97-C.E., dated 27-6-1997 during the period from Jan., 1998 to June, 1998 as they had not fulfilled the mandatory condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that in these cases, the Tribunal held that non-filing of declaration cannot be made basis for denial of benefit of notification. The submission of the counsel is that substantive benefit provided under the notification cannot be denied on the ground of procedural irregularity. 4. Ld. S.D.R., appearing on behalf of the revenue, submits that Notification No. 38/97 provides certain condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the exemption under this notification and such option shall be effective from the date of exercise of the option and cannot be changed during the financial year under any circumstances; (ii) While exercising the option, the manufacturer shall inform in writing to the Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise, giving the following particulars, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 38/97-C.E., they are required to file necessary declaration. In response to this letter, the appellants, vide letter dated 19-8-1998, filed the necessary declaration as required under the notification. It is an admitted position that during the period in dispute, no declaration, as required under the notification, was filed by the appellants. One of the conditions of the notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion or exemption is given, such person cannot be denied such benefit. If such person does not fulfil any of the conditions, he cannot claim grant of concession as a matter of right on fulfilment of some out of several conditions prescribed therein. During the period in dispute, the appellants had not complied with the conditions laid down in the notification, which are not procedural in nature. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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