9911796707
TMI Blog2024 (5) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... ore subsequent demand for the period from 18.06.2009 to 21.03.2010 does not survive. Consequently, the impugned order is set aside by allowing the appeal of the appellant with consequential relief, if any, as per law. Appeal allowed. - MR. S. S. GARG, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Present for the Appellant: Sh. Vikrant Kackria, Advocate Present for the Respondent: Sh. Harish Kapoor, Authorized Representative ORDER The present appeal is directed against the impugned order dated 07.10.2013 passed by the Commissioner of Central Excise, Chandigarh-I, whereby the learned Commissioner has confirmed the demand alongwith interest and penalty as follows: (i) I confirm the demand of Rs.48,06,021/- against M/s AGV Fenestration Pvt Ltd (in terms of Section 11A of the Central Excise Act 1944) after allowing adjustment of cenvat credit of Rs.22,48,960/- as discussed in para 24 (of O-I-O). (ii) I order for recovery of confirmed amount along with interest under Section 11AB of the Act on the amount of demand confirmed against M/s AGV Fenestration Pvt Ltd. (iii) I impose penalty of Rs.48,06,021/- against M/s AGV Fenestration Pvt Ltd under Section 11AC of the Act fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quarters ending 30th June 2009, 30th September 2009, 31st December 2009 and 31st March 2010, and thus the appellant have complied with the condition of the exemption notification regarding filing of the declaration and, therefore, the exemption cannot be denied, but this plea was not accepted by the Commissioner. Aggrieved by the said order, the appellant have preferred the present appeal. 3. Heard both the parties and perused the material on record. 4.1 The learned Counsel for the appellant submits that the impugned order is not sustainable in law and is liable to be set aside as the same has been passed without properly appreciating the facts and the law; and binding judicial precedents on the identical issue. 4.2 He further submits that the issue involved in the present case relates to subsequent demand of duty after disallowing the benefit of area based exemption under Notification No. 49-50/2003-CE. 4.3 He further submits that the issue regarding the availment of exemption has already been decided by this Tribunal vide Final Order No. 60706/2023 dated 11.12.2023 in Appeal No. E/55106/2013 . He submits that since the issue is already covered by the decision of this Tribunal as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. Vs. Commissioner of Central excise Meerut and Vice-versa-2017-TIOL-1960-CESTAT-Del. Wherein also the exemption was denied to the assessee on the ground that assessee did not file the option for claiming benefit of exemption notification. It was held by the Tribunal that intimation to the department about the option for claiming benefit of exemption appears to be only a procedural requirement, and a liberal attitude, therefore as to be taken in this regard when the assessee otherwise is entitled to the benefit of exemption notification with effect from the date when the department was informed by the assessee on their claim of benefit of the notification. The Tribunal in this case relied upon the decision of the Hon ble Apex Court in the case of Commissioner of C.Ex. New Delhi Vs. Hari Chand Shri Gopal 2010 (260) E.L.T. 3 (S.C.) = 2010-TIOL-95-SC-CX-CB wherein it has been held as under: -----has held that though exemption provisions have to be complied with strictly some latitude may be shown in case of some requirements which are directory in nature, the non-compliance of such requirements would not affect the substance of notification granting exemption. In the present case in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. in Tata Iron and Steel Co. Ltd, (supra), this Court held that the principles as regard construction of an exception notification are no longer res integra; whereas the eligibility clause in relation to an exemption notification is given strict meaning wherefor the notification has to be interpreted in terms of its language, once an assessee satisfies the eligibility clause, the exemption clause therein may be construed literally. An eligibility criteria, therefore, deserves a strict construction, although construction of a condition thereof may be given a liberal meaning if the same is directory in nature. 6. Following the observations of Hon'ble Supreme Court (supra), the assessee Controls Switchgears Co. Ltd is entitled to the benefit of exemption notification no 50/2003 (supra) for the relevant period. Consequently, impugned order is set aside and the assessee's appeal (No E/2043/2007) is allowed with consequential benefit, if any. The Revenue's cases appeal (No. E/2349/2007) also stands disposed of accordingly. 14 . Further, in the case of Vasantham Enterprises Vs. Commissioenr of C. Ex. Chandigarh reported 2015 (37) S.T.R. 1007 (Tri.-Del.) it was held by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the exemption availed was filed for Unit No. III for the month of March, 2010 on 10-4-2010. The said return um clearly indicated Notification No. 49/2003 and 50/2003 along with details like description of goods, quantity manufactured etc. In these factual matrix, we find that the department has been intimated about the existence of the unit, nature of products manufactured and the exemption claimed under Notification No. 50/2003-C E. We find that the same can be considered as adequate compliance of the condition of the notification. We again note that there is no other material ground on which the exemption is sought to be denied. In view of these factual positions, we find no justification in denial of exemption and accordingly set aside the impugned order and allow the appeal. This judgment of the Tribunal has been upheld and the appeal of the Revenue was dismissed as reported in 2018 (360) E.L.T. A124 (S.C.). 15 . Further, we find that the decisions relied upon by the Revenue is not specifically covering the issue whereas the decisions relied upon by the appellant cited (Supra) are dealing with the late filing/non filing of declaration under Notification No. 50/2003-CE dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
