9911796707
TMI Blog2016 (11) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... and August, 2003 would not result in denial of the benefit of notifications no.49/2003 and 50/2003, when the respondent fulfilled all the basics, essential and requisite conditions of the notifications as regards the location of the factory being in Himachal Pradesh. Such procedural contravention, if any, cannot result in denial of the substantive benefit of the notifications, if the same is otherwise available - denial of benefit not sustainable - appeal dismissed - decided against Revenue. - APPEAL NO. E/1351/2007 - Final Order No. 61349/2016 - Dated:- 15-9-2016 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri R.K. Sharma, AR for the Appellant None for the Respondent Per : Devender Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, we authority had satisfied himself that the declaration dated 01.04.2004 had been filed by the respondent by making an enquiry with the Jurisdictional Assistant Commissioner. The Jurisdictional Assistant Commissioner at the time had categorically confirmed vide letter dated 13.12.2005 that the noticee had filed the said declaration dated 01.04.2004, under the Notification No. 49 50l2003. Revenue's contention is that subsequent verification after eleven months of the adjudication order revealed that the said declaration was not available and that party's letter is shown to have been received on 07004.2016. Revenue has not adduced any documentary evidence in support of the assertions made in grounds of appeal. During previous hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact of filing the earlier declarations in the months of July and August, 2003. The only objection raised by the Revenue is that after introduction of the Notification No. 76l2003, the respondent should have filed a fresh declaration in terms of the said amended notification. We find no merits in the above contention of the Revenue. The whole ideal of filing a declaration and choosing an option under intimation to the department is that the Revenue is put to notice, The intention having been fulfilled by the appellant in the months of July and August, 2003 (though the respondent claimed to have filed the same subsequently also, would not result in denial of the benefit of Notification No. 49/2003 and 50/2003, when the respondent fulfill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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