Receipt of declaration under exemption notification confirmed, making denial of notification benefit unsustainable.

Receipt of the declaration required under Notification No. 50/2003-CE was treated as established on the basis of the departmental communication acknowledging receipt on 20.10.2009. As that finding was not specifically disputed, the objection that postal acknowledgement had not been produced or accepted did not survive. On that basis, the declaration was regarded as having been received by the department, and denial of the notification benefit was not sustainable.

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Issues: Whether the declaration required under Notification No. 50/2003-CE dated 10.06.2003 had been received by the department so as to entitle the respondent to the notification benefit.

Analysis: The Commissioner (Appeals) relied on the departmental communication acknowledging receipt of the declaration on 20.10.2009. That finding was not specifically disputed in the Revenue appeal. In view of the acknowledged receipt, the objection based on non-production or non-acceptance of postal acknowledgement did not survive.

Conclusion: The declaration was treated as received by the department, and the denial of notification benefit was not sustainable.

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