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TMI Blog2022 (4) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee to claim for a special rate to be fixed in the event of there being any add-ons to the goods manufactured, we are of the view that without an appropriate decision being taken on such claim for special rate, it would be inappropriate for the department to proceed against the petitioners as per the rates provided in the Notification dated 27.03.2008. Thus, by respectfully following the observations of the Hon ble Gauhati High Court, the matter is remanded back to the Ld. Adjudicating authority to consider the application of the Appellant for fixation of special value addition rate for the period 2008-09 to 2017-18 (up to June 2017) in the light of the observations of Hon ble Gauhati High Court and pass speaking order there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dealt with by Hon ble Gauhati High Court in the case of M/s. Jyoti Labs Ltd. Vs. UOI 2021-VIL-591-GAU-CE wherein it has been held as- 17. Without going into the aspect whether the requirement to submit such application within 30th September of the given financial year is a mandatory requirement or a directory requirement, what we take note of is that such a provision has been incorporated to streamline the process for submission of the application seeking for the fixation of a special rate to the value addition to manufactured goods. 18. We have to take note of that as long as there was a judgment of the Division Bench in WA No. 243/2009 in favour of the petitioner interfering with the modification for exemption of excise duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the said rate pertains to. 19. In the peculiar facts and circumstances of the present case, where the necessity for making of a request for fixation of the special rate for the value addition to the manufactured goods may not have occasioned earlier, we deem it appropriate that the Principal Commissioner of GST, Guwahati decides the application of the petitioner dated 18.05.2020 on its own merit as regards the claim for fixation of a special rate to the value addition to the manufactured goods of the given financial year. We also take note of that in the earlier order dated 24.03.2021 in WP(C) No. 1644/2021, it was an agreed stand of the respondent GST Department that the application of the petitioner requesting for fixation of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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