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of <h1>Appellate Tribunal grants exemption despite late intimation</h1> <h3>KESHARI WIRE PRODUCTS (P) LTD. Versus COMMISSIONER OF C. EX., PATNA</h3> The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants in a case concerning the interpretation of exemption notification under Notfn. No. ... Exemption Notification No. 9/99-C.E. Issues involved: Interpretation of exemption notification u/s Notfn. No. 9/99-C.E., dated 28-2-99 for the period 1-4-99 to 8-4-99 based on the timing of intimation by the appellants.Summary:The appeal before the Appellate Tribunal CEGAT, Kolkata revolved around the entitlement of the appellants to avail the exemption benefit of Notfn. No. 9/99-C.E. for the specified period, despite filing the intimation after the prescribed date. The Revenue had demanded duty from the appellants due to the delayed intimation, contending that compliance with the notification conditions was mandatory for availing the exemption.The appellant's representative argued that the late filing of the declaration was a procedural oversight and should not lead to the denial of the substantive benefit available under the notification. It was highlighted that the appellants had previously availed a similar exemption and the delayed intimation should not negate their entitlement to the benefit for the relevant period.On the other hand, the Revenue's representative emphasized that the notification's conditions must be met for the exemption to apply, and since the intimation was submitted after the specified date, the benefit was rightfully denied for the period preceding the intimation.After considering the arguments from both sides and reviewing the notification requirements, the Tribunal concluded that the condition regarding intimation was procedural in nature. The Tribunal held that the appellants' filing of the declaration on 9-4-99 did not impact their entitlement to the exemption for the period 1-4-99 to 8-4-99. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellants, granting them consequential relief.
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