TMI Blog2018 (3) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... - Commissioner had acknowledged a receipt of declaration on 20.10.2009 by the respondent through the said letter dated 05.12.2011. This fact was stated by the learned Commissioner (Appeals) in his order - appeal filed by Revenue did not contest the said fact - appeal dismissed - decided against Revenue. - E/CROSS/100/2012, APPEAL No. E/694/2012-EX [DB] - FINAL ORDER NO-70348/2018 - Dated:- 7-11- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such Notification. They stated through the said show cause notice that the respondent did not file any such declaration in the office of jurisdictional Assistant Commissioner. The respondent contested the said show cause notice and stated in the reply of show cause notice that declaration was sent through registered post and UPC dated 09.10.2009 and regarding commercial production on 27.03.2010 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner had received a copy of declaration that the respondent intended to avail benefit of Notification No.50/2003-CE dated 10.06.2003 and that the copy of said declaration was received by Commissioner office on 20.10.2009 and such receipt was acknowledged through the letter dated 05.12.2011. In view of the said fact learned Commissioner (Appeals) set aside the said Order-in-Original dated 24.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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