2017 (3) TMI 1592

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..... in the grounds of appeal of Revenue which has merely relied upon the absence of declaration to deny the exemption. Declaration is merely an intimation of eligibility for the exemption. In the instant case, that is not in doubt and to deny the benefit of the exemption would be a denial of the substantive intent of the legislature on technical grounds - appeal dismissed - decided against Revenue .....

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..... no.SB/90/Th-II/09 dated 18 th November 2009 accorded the benefit of exemption available to small scale industries under notification no. 8/2003-CE dated 1st March, 2003 and limited the demand to ₹ 7,07,650/- on turnover of ₹ 44,22,809/- in excess of the threshold, with interest thereon, and equal penalty under section 11AC of the Central Excise Act, 1944. Revenue is in appeal. 2. H .....

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..... rely relied upon the absence of declaration to deny the exemption. 5. That the appellant is a small scale unit is not in dispute. Declaration is merely an intimation of eligibility for the exemption. In the instant case, that is not in doubt and to deny the benefit of the exemption would be a denial of the substantive intent of the legislature on technical grounds. The appeal of Revenue is dism .....

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