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TMI Blog2009 (2) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... S.V. Murthy, JJ. REPRESENTED BY : Shri D.S. Negi, SDR, for the Appellant. Shri S.J. Vyas, Advocate, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. This is an appeal filed by the Revenue against the order of the Commissioner (Appeals) wherein he held that respondents are eligible for the benefits under Notification No. 83/94, 84/94 and 03/2001, even though the proced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper procedure. The Deptt. therefore booked an offence case. The Department issued a SCN on 1-4-2003 to (1) M/s. Bharat Foundry (2) M/s. La Gajjar Machinery Pvt. Ltd. (3) Shri Naresh Patel (Partner of M/s. Bharat Foundary) and (4) Shri Dilip Thakkar (Auth. signatory of M/s. La Gajjar Machinery Pvt. Ltd.) proposing confirmation of demand of Rs. 14,74,426/-; imposition of mandatory penalty; and im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll settled law that Notifications have to be construed strictly and condition/procedural requirement have to be fulfilled and when the same are not fulfilled, the benefits cannot be extended. He also cited the decision of the Hon ble Supreme Court in the case of Eagle Flask Industries Limited [2004 (171) E.L.T. 296 (S.C.)], wherein it was held that filing the declaration is not a formality or proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of spare parts cleared by the principal manufacturer under SSI Notification No. 83/94 dated 11-4-1994, the exemption is subject to the condition that the supplier of raw material files an undertaking of the proper officer having jurisdiction over the factory of the job worker. There is no dispute about the eligibility of the goods to the Notification, the only objection is that under taki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the Revenue is to rejected and further, we also agree that observation of the Commissioner that there is substantial compliance on the part of job worker and facts of proper accounting of goods by the principal manufacturer or job worker is not in dispute. In view of the above discussion, the appeal filed by the Revenue is rejected. Cross objections also gets disposed of. (Pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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