2015 (12) TMI 652

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..... ter 31-3-2010 - Held that:- Revenue further relied on the decision of Hon’ble Supreme Court in the case of CCE, Trichy v. Rukmani Pakkwell Traders [2004 (2) TMI 69 - SUPREME COURT OF INDIA]. No doubt filing of declaration is a condition precedent. But the appellant in the present case did not fail to file the declaration as is apparent from page 48 of appeal folder. Revenue also relied on the deci .....

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..... used the case records. The solitary issue that this case throws up for determination is whether the appellant was entitled to exemption under Notification No. 50/2003 when the declaration intending the availment of ibid exemption notification was filed after 31-3-2010." 2. Ld. counsel fairly states that if there is a difficulty for the Govt. to entertain the declaration dated 30-3-2010 for t .....

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..... t denied the SSI benefit. Secondly, when the declaration came to record on 30-3-2010, there is nothing wrong to consider the same and deal the appellant appropriately in the light of the benefit granted by Notification No. 50/2003-C.E., dated 10-6-2003. 4. Revenue relies on the decision of Tribunal in the case of Shri Krsna Urja Projects v. CCE, Meerut-I [2013 (288) E.L.T. 257 (Tri. - Del.)] .....

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