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TMI Blog2016 (2) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... t had given intimation during the working hours on 16-7-2010 and on the same day the machine was sealed. The law have been explained by Hon’ble Allahabad High Court in the case of Rajat Industries Pvt. Ltd. [2015 (11) TMI 956 - ALLAHABAD HIGH COURT], where the period is prescribed so as to make available sufficient time to the Revenue to reach the premises of production and seal the machinery. Once this has been achieved the substantial benefit cannot be denied. Rebate allowed - appeal allowed - decided in favor of appellant. - E/2397/2011 - Final Order No. A/70064/2016 - Dated:- 10-2-2016 - Shri Anil Choudhary, Member (J) Shri Jeevesh Mehta and Arun Pathak, Advocates, for the Appellant. Shri D.K. Sinha, AR, for the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illed all the conditions as required by Rule 10 of the Rules as there was no production for the continuous period of 16 days and further in response to the intimation the machine was properly sealed. So far the requirement of 3 days notice for giving intimation before commencement of suspension of production, it was stated that their being the case of breakdown they could not have anticipated suspension of production with effect from 15 July, and according are entitled to abatement of tax/duty for the period of suspension of production. Vide order-in-original dated 11-10-2010 the claim was rejected on the ground that the appellant did not give the intimation of suspension of production at least 3 days prior to the date of commencement of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal with consequential benefits. 4. The learned AR for revenue relies on the impugned order. He further relies on the ruling of the Apex Court in the case of Eagle Flask Industries Ltd. v. CCE, Pune - 2004 (171) E.L.T. 296 (S.C.), wherein for availing exemption under Notification, which was subject to filing of declaration and giving an undertaking, as specified, in the prescribed form and the assessee had failed to file such declaration, it was held that the filing of such declaration was the foundation of availing the benefit under the notification and is not a mere procedural requirement with no consequences attached for non-observance. For availing benefit of exemption, conditions prescribed have to be strictly followed. 5. Hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lained by Hon ble Allahabad High Court in the case of Rajat Industries Pvt. Ltd. (supra), explained that the period is prescribed so as to make available sufficient time to the Revenue to reach the premises of production and seal the machinery. Once this has been achieved the substantial benefit cannot be denied. I further find that the ruling relied by Revenue is not applicable in the facts of the present case. Accordingly I allow the appeal and set aside the impugned order denying the benefit of abatement and/or refund. I further direct the adjudicating authority to grant the refund within a period of 45 days from the date of receipt of a copy of this order along with interest as per rules. (Operative portion of the order pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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