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TMI Blog2015 (8) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods which they are manufacturing and details of their unit. Appellant is regularly filing the details of their clearances during the impugned period periodically. On 15th January, 2008 a query was raised in response to the declaration filed by the appellant on 28th July 2006 for want of nature of inputs being used in manufacturing of final product which was also provided by the appellant vide their letter dated 25/01/2008 - As it is the understanding of the Department itself that non-supplying the details of nature of inputs to be used by the appellant prior to January 2008 was not a suppression in that case the denial of benefit of exemption notification shall become fatal to the appellant. - when the allegation of suppression has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d period of limitation and in the facts of the case the charge of suppression is not sustainable against the appellant therefore demand for the normal period i.e. October 2007 to January 2008 was confirmed by denying the benefit of Notification No. 50/2003-CE ibid. Aggrieved from the said order appellant is before us. 2. Shri B.L. Narasimhan, learned Counsel for the appellant submits that the appellant has filed all the required details vide their letters dated 23rd March 2006, 10th April 2006 and 28th July, 2006 about availing of the exemption under Notification No. 50/2003-CE and also regarding what product they are manufacturing and thereafter they are filing their periodical returns regarding their clearances during the impugned peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.), Novopan India Ltd. vs. CCE CUSTOMS, Hyderabad reported in 1994 (73) E.L.T. 769 (S.C.) and CCE CUS., Indore vs. Parenteral Drugs (I) Ltd. reported in 2009 (236) E.L.T. 625 (S.C.). 4. Heard the parties and considered the submissions. In this case, the facts which are admitted are here as under. 5. The appellant is located in area which gives benefit of Notification No. 50/2003-CE i.e. area based exemption. Appellant is manufacturing the final product which is specified in the list for claiming exemption under the said notification. The appellant has filed in the list for claiming exemption under the said notification. The appellant has filed a declaration on 28/07/2006 declaring the goods which they are manufacturing and detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut at that stage itself that the declaration of July 06 was not complete and that they should give the information with respect to description of inputs. The noticee has never suppressed the facts from the department and the department had also full knowledge of all the goods being produced by the noticee. They genuinely believed that they were correctly availing the benefit of exemption notification. Therefore, this is a case where no penalty is at all imposable and I would say that it is an unfortunate case where with a little guidance from the department, such a situation would not have come to pass whereby the party is being denied the benefit of Notification No. 50/2003-CE for a lapse which could have been easily rectified. It will, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stand disclosed by them in the registration application. As is seen from the above notification the fact requires to be disclosed are the name and address of the factory, details of the input as also the details of the final product. The same very details already stand given by the appellant in their application dated 24/09/2004. In as much as the entire idea of filing option letter is put to Revenue on notice about existence in the specified area of the unit and the availability of the notification to the unit in respect of the final product manufactured by them, we are of the view that initial letter filed on 24/09/2004 serves the same purpose . 8. We have gone through the case laws relies upon by the learned AR to deny the exemption t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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