9911796707
TMI Blog2015 (2) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... n from Mayapuri Post Office under certificate of posting and also it is not disputed that otherwise, the appellant are eligible for exemption, the benefit of exemption cannot be denied just because the declaration was not received in the office of the Dy. Commissioner or in the Range Superintendent more so, when a copy of the declaration dated 28.08.2002 has been produced before the Asstt. Commissioner. In our view, the requirement of filing of the declaration has been substantially complied with and since as held by the lower authorities, the appellant are otherwise eligible for exemption, the benefit of exemption can not be denied just because the declaration was not received. The impugned order, therefore, is set aside - Decided in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. He also took note of the fact that the Appellant are otherwise entitled for the benefit. 2. Revenue, however, filed a review appeal before the Commissioner (Appeals) against the Dy. Commissioners order and the Commissioner vide order-in-appeal dated 22.07.2005 reversed the Dy. Commissioners order and confirmed the duty demand of ₹ 36,768/- against the appellant. The Commissioner (Appeals) held that filing of declaration is mandatory requirement for claiming the SSI exemption benefit and he also find that though the appellant pleaded that they had filed the declaration through post under UPC from Mayapuri post office and a photocopy of the same had been produced, but the declaration sent through post under UPC, did not appear t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have considered the submissions from both the sides and perused the records. 7. There is no dispute that but for the declaration, the appellant s unit would be eligible for SSI exemption. There is also no dispute that the appellant had sent the declaration under certificate of posting through postal authorities, Mayapuri, New Delhi. The only point of dispute is as to whether the SSI exemption would be admissible to the appellant, when the declaration, though sent by the appellant under certificate of posting was not received either in the office of the Dy. Commissioner or in the office of the jurisdictional Range Superintendent. In our view, since the department does not dispute the appellants claim regarding sending of declaration from ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
