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TMI Blog2003 (12) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner. Shri V.T.K. Nayanar, Jt. CDR, for the Respondent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. For the purpose of hearing these appeals, the applicants/appellants are required to pre-deposit duty and penalty amounts as indicated in the table annexed to the Order-in-Appeal Nos. 34 to 45/2003-C.E. (SLM), dated 8-5-2003. 2. The applicant, the Allada Valley Tea Factory is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en hectares under tea cultivation and also the condition that they should file statements of accounts in the first week of April, 2000 showing proof of having fulfilled the undertaking. They submitted that exemption for the financial years subsequent to 1999-2000 was also subject to similar conditions. They submitted that the adjudicating authority had discussed the facts thoroughly and gave a fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a substantive requirement and not a mere technicality and hence the applicants should be put to terms. He has also invited our attention to the following judgments in support of his plea : (a) CCE, Chennai v. Vinayaka Alloys Pvt Ltd. reported in 2000 (118) E.L.T. 760. (b) Uppal Steels Alloys Limited v. CCE, Meerut reported in 2000 (120) E.L.T. 452. (c) VVS Concast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore availing the benefit of Notification for the first time as could be seen from the facts recorded by the adjudicating authority. The adjudicating authority has also noted and we agree with him and not with Commissioner that the notification does not say that Unit must file declaration every year. Inasmuch as the first declaration has been filed before availing the benefit of the notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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