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TMI Blog2020 (10) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... as to be respectfully followed in the instant case inasmuch as the basic criterion of increase in the installed capacity has been duly fulfilled by the appellant and therefore, there is no reason to deny the refund. Appeal allowed - decided in favor of appellant. - Excise Appeal No.125 of 2008, 75001 of 2015 - FINAL ORDER NO. 75466-75467/2020 - Dated:- 25-9-2020 - HON BLE SHRI P. K.CHOUDHARY, MEMBER (JUDICIAL) AND HON BLE SHRI C.J.MATHEW, MEMBER (TECHNICAL) Ms.Chandreyee Alam, Advocate for the Appellant Shri D.Haldar, Authorized Representative for the Respondent ORDER P.K. CHOUDHARY : Both the appeals, filed by the assessee M/s.Koomsong Tea Estate, involving common issue, are taken up together for disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plied with. 4. The learned Authorized Representative for the Revenue reiterated the findings made by the authorities below and prayed that the appeal be rejected being devoid of any merit. 5. Heard both sides and perused the appeal records. 6. The only issue that needs to be decided in the instant appeals is whether the benefit of refund can be denied on the ground of limitation when other substantive requirement of expansion in the installed capacity has been complied with, which is not in dispute. 7. We find that the issue came up for consideration before the Tribunal in the case of Vernerpur Tea Estate vs. CCE, Shillong reported in 2016 (336) ELT 549 (Tri-Kol) which was decided against the assessee on the ground of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellant has admittedly been submitting statements of the duty paid from account current in RT-12 returns within time with all details before the Assistant Commissioner. The appellant having been once found to be eligible for exemptions and refund of duty paid, denial of benefit of exemptions and refund on the ground of delay, in our considered opinion, will cause grave injustice which cannot be permitted. Even otherwise, it is well settled law that non-following of procedural requirement cannot deny the substantive benefit, otherwise available to the assessee. Also exemptions made with a beneficient object like growth of Industry in a Region have to be liberally construed and a narrow construction of the Notification which defeats ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon ble Punjab Haryana High Court in the case of Neeldhara Weaving Factory (Supra) as relied by the Department is misplaced inasmuch as in the said decision, the Hon ble Court set aside the action taken by the DGFT for imposition of penalty after a period of 14 years with the observation that proceedings, if at all sought to be initiated by the authorities, should have been initiated within a reasonable time, which facts are clearly distinguishable with the facts of the present case and hence not applicable. 9. We are of the view that the decision of the Hon ble Gauhati High Court in the case of Vernerpur Tea Estate (Supra) rendered on the subject notification No. 33/99, being directly on the point, has to be respectfully followed i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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