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TMI Blog2015 (10) TMI 2144X X X X Extracts X X X X X X X X Extracts X X X X ..... lick, Advocate : For the Respondent. ORDER Barin Ghosh, C.J. Considering the sufficiency of the reasons for delay in preferring the appeal, we allow the application for condonation of delay in preferring the appeal. 2. Central Excise Notification bearing No. 49/2003, dated 10th June, 2003 exempted industries as that of the respondent from payment of excise duty on goods produced by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and date thereof crept in. It is the contention of the respondent that when the declaration was submitted, Notification number and the date thereof was not mentioned and the same was supplied by somebody from the Excise Department. We need not go into that controversy. The fact remains that there is no dispute that the declaration was submitted before the first clearance. There is also no dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment totally failed to take note of the fact that the mandate of the law, as pronounced by the Hon'ble Supreme Court, is compliance of the conditions prescribed in the Notification and of not mere mentioning of the number and date of the Notification. The Tribunal having had held as above, we have not been able to persuade ourselves to take a different view. 2. The appeal fails and the same is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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