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TMI Blog2017 (4) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... quirements which are directory in nature, the non-compliance of such requirements would not affect the substance of notification granting exemption - The liberal attitude, therefore, has to be taken in this regard, when the assessee otherwise is entitled to the benefit of exemption N/N. 50/2003 - appeal allowed - decided in favor of assessee. - Appeal No. E/2043/2007-EX(DB) & E/2349/2007-EX(DB) - Final Order No. 52890-52891/2017 - Dated:- 13-4-2017 - Hon ble Mr Justice (Dr) Satish Chandra, President And Hon ble Mr Ashok K. Arya, Member (Technical) Sh PK Sahu, Advocate for the Appellant Sh HC Saini, DR for the Respondent ORDER Per Ashok K. Arya 1. M/s Controls Switchgears Co. Ltd. is in Appeal (No. E/2043/2007) aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... option for claiming benefit of exemption notification. Therefore, assessee is in appeal before the Tribunal. 2.2 The Revenue s appeal is mainly on the ground that impugned order went beyond the SCN and wrongly allowed the benefit of CENVAT credit to the assessee. 3. With the above background, we have heard ld counsels, Shri PK Sahu for the assessee and Shri HC Saini for the Revenue. 4. After having gone through the facts of the case and submissions of both the sides, it appears that the assessee is entitled to the benefit of Notif. No. 50/2003 (supra).. However, Revenue s objection is that the assessee informed the department on the claim of benefit of exemption about two months later. Therefore, Revenue claims that the assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have to be complied with. The mandatory requirements of those conditions must be obeyed or fulfilled exactly, though at times, some latitude can be shown, if there is a failure to comply with some requirements which are directory in nature, the non-compliance of which would not affect the essence or substance of the notification granting exemption. In Novapan Indian Ltd (supra), this Court held that a person, invoking an exception or exemption provisions, to relieve him of tax liability must establish clearly that he is covered by the said provisions and, in case of doubt or ambiguity, the benefit of it must go to the State. A Constitution Bench of this Court in Hansraj Gordhandas v. H.H. Dave (1996) 2 SCR 253, held that such a notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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