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TMI Blog2019 (2) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... . Revenue/Respondent is in appeal against the portion of the order which has been held against the Department while the assessee is in appeal against the portion order of rejection of refund filed by them, on account of time barred. 3. The issue involved in this case is that the appellant-assessee are engaged in the manufacture of supply of plywood and boards, in the State of Jammu & Kashmir and are availing the benefit of Notification No. 56/2002 dated 14/11/2002 (as amended). The appellant assessee filed the refund claim for Rs. 36,447/-, Rs. 53,187/-, Rs. 45,865/-, Rs. 1,16,889/- and Rs. 86,650/- on account of duty paid during the month of February and March, 2005, and January, February, March, 2006 under Notification 56/2002/CE dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification No. 56/2002, which was denied by the Adjudicating Authority is not correct, and accordingly he modified the order restricting the benefit from 11/12/2006. Regarding the refund Ld. Commissioner(Appeal) has held that the statement was required to be provided by the appellant by 7th day of next month which has not been done in this case which is statutory condition of the Notification relying on the decision of Rukmani Pakkwell Traders, [2004(165) ELT 981(SC)] and regarding the reliance of the appellant on the decision of CCE Shilong VS. Vinay Cement Ltd. [2002 (147) ELT 724] only. Ld. Commissioner (Appeal) held that the decision of said benefit is not applicable in view of word Shall appearing at the provision of 2(a) of the N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its, which have undertaken substantial expansion by the way of increase in installed capacity by not less than 25% substantial expansion, resulting in not less than 25 % increases in regular employment on or after 14/06/02. In this case it is not disputed that the respondent satisfy this condition much prior to December, 2006. The duty in respect of clearance made during a particular month is required to be paid in the next month. As per para 1(a) of the notification in the cases where all the goods manufactured by a manufacturer in a specific area are eligible for exemption under this condition, the exemption contained in this notification shall be available subject to the condition that the manufacture first utilized the whole of the Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late filing of the declaration in absence of the other allegations much less any finding that the respondent has not fulfilled the substantive condition of the Notification. 7. Also regarding the second issue pertaining to Departmental appeal, we find that the contention of the Department with exemption Notification cannot be granted to the respondent assessee for the period prior to 11/12/2006, has no basis on the law. It is seen from para 2(a) and 2(A)(d) of the Notification. Under the Notification it is not seen that it provides that in order to avail the Notification benefit the appellant will be disentitled to avail the benefit for the period prior to filing of the appeal. This issue has been earlier decided by the Order-in-Original N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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