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TMI Blog2013 (9) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of Notification for the period January 2005 to June 2005 on the ground that proper declaration was filed only on 27.6.2005 – Held that:- Relying upon the decisions in various cases such as Bombay Processors vs. C.C.E., Mumbai [2005 (3) TMI 206 - CESTAT, MUMBAI]; Super Plateck Pvt. Ltd. vs. C.C.E., Chandigarh [2004 (11) TMI 445 - CESTAT, NEW DELHI ] etc., it is held that once the assessee satisfies eligibility clause of the notification, exemption clause has to be construed liberally. Further, assessee is required to file option giving details, which already stand given by them in the first letter. Further, while issuing invoices, the appellant was claiming the benefit of notification in question. As such, there was enough intim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial production on 28.12.2004 and started clearance of their final product with effect from 27.1.2005, by claiming the benefit of Notification No.50/2003-CE. The said notification was duly mentioned in the invoices showing clearance of the goods without payment of duty. 2. Subsequently, a formal application exercising option to avail benefit of Notification No.50/2003-CE was filed by the appellant on 27.6.2005. In the said application while giving details of location of the factory, description of inputs, description of final product, the date on which the appellant started availing notification by exercising option was also mentioned as 28.12.2004. Subsequently, the appellant was served with show cause notice on 28.1.2006 proposing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exemption shall apply for a period not exceeding 10 years from the date of publication or from the date of commencement of commercial production whichever is later. The said notification was amended by a Notification No.76/2003-CE dated 5.11.2003 to insert a proviso to the first para of the notification which reads as under: Provided that the exemption contained in this notification shall apply subject to the following conditions, namely:- (i) The manufacturer who intends to avail of the exemption under this notification shall exercise his option in writing before effecting the first clearance and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t confirmation of demand. The appellants contention on the other hand is that option to exercise in terms of the said notification required the assessee to give various particulars mentioned therein, which already stand given by them while applying for registration on 24.9.2004. As such the entire information was available with the Revenue. Further it stands contended that the fact of availment of said notification was duly mentioned in the invoices issued by them and it can be reasonably concluded that the appellant opted for availment of said Notification. 6. We find that it is not disputed that the appellant factory is located in Khasra No.11 of village Ranipur, Pargana, Jawalapur, Tehsil Distt Hardwar, which is covered by the notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat eligibility criteria deserves a strict construction and construction of a condition thereof may be given a liberal meaning. The exemption notification should not be construed in a way which would prove to be oppressive in nature. While applying the above observation of the Hon ble Supreme Court to the facts of the present case, we note that there is no denial of the eligibility of notification to the appellant who satisfies all the substantive condition. The benefit sought to be denied is on the sole ground of late filing of option. We have already held even the procedural condition said is covered by the first letter of the appellant while applying for registration. 9. We at this stage also note that various precedent identically wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Narmada Forge Pvt. Ltd. 2006 (197) ELT 496 (Tri-Mum.), it was held that classification list claiming benefit of the notification when filed, separate intimation letter exercising option to avail notification was not essential and non-filing of the same was only a procedural lapse. 10. In the light of the declaration of law in the above referred decisions, we note that the assesseee is required to file option giving details, which already stand given by them in the first letter. Further, while issuing invoices, the appellant was claiming the benefit of notification in question. As such, there was enough intimation to the Revenue about availment of the benefit of the Notification in question. Merely because formal letter was filed subs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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