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TMI Blog2014 (6) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... under provided. It is in the nature of mandatory stipulation to ensure that there is no escapement or leakage of Excise Duty. This requirement is therefore prima facie mandatory and not discretionary. - This view flows from the decision of the Constitution Bench in Hari Chand Shri Gopal (2010 (11) TMI 13 - SUPREME COURT OF INDIA). Amount of duty demand with interest directed to be pre-deposited - stay granted in respect of penalty only - stay granted partly. X X X X Extracts X X X X X X X X Extracts X X X X ..... nal order of this Tribunal in Herbal Concepts Healthcare Pvt. Ltd. vs. C.C.E., Meerut I reported in 2013 (294) ELT 570 (Tri-Del.) for the contention that the condition prescribed by Notification No. 76/2003-CE, that a manufacturer who intends to avail of the exemption under this Notification shall exercise his option in writing before effecting the first clearance; is a directory and not a mandatory requirement. 4. In Herbal Concepts Healthcare Pvt. Ltd., the appellant the appellant set up a new unit at Hardwar for manufacture of products covered by area based exemption Notification No.50/2003-CE and by a letter dated 24.9.2004 addressed the Deputy Commissioner, Central Excise for issue of registration under the Excise Act. This letter set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi vs. Hari Chand Shri Gopal - 2010 (260) ELT 3 SC). The Supreme Court surveyed several earlier judgments including the judgment in Tullow India Operations Ltd. (supra) and spelt out principles for construction and application of exemption Notifications. After pointing out that the settled law is that a person who claims exemption or concession has to be establish that he is entitled to exemption or concession; a provision providing for an exemption, concession or exception must be construed strictly, with certain exceptions, depending upon the setting in which the provision has been placed in the Statute and the object and purpose to be achieved; if exemption is available on complying with certain conditions, such conditions have to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year. Clause (ii) enjoins upon a manufacturer, while exercising the option under condition (i), to inform in writing to the jurisdictional Deputy Commissioner of Central Excise or other specified officers, the enumerated particulars. These include location of the factory; description of inputs; description of specified goods produced; the date on which option under this Notification has been exercised. 7. In our considered view, the requirement of exercising the option and providing specified and mandated particulars, enjoined by Notification No.76/2003-CE, is intended to keep the Government informed of and to place on record relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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