https://www.taxtmi.com/caselaws?id=265237 The Tribunal ruled in favor of the appellant, holding that they were entitled to the benefit under Notification No. 50/2003-CE. The denial of benefit based on the failure to file a declaration before the specified period was deemed unjustified. Additionally, the Tribunal found that the show cause notice invoking the extended period of limitation was not sustainable as the appellant had filed the declaration correctly within the required timeline. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief. en-us Mon, 13 Jul 2015 00:00:00 +0530 Thu, 08 Oct 2015 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265237 The Tribunal ruled in favor of the appellant, holding that they were entitled to the benefit under Notification No. 50/2003-CE. The denial of benefit based on the failure to file a declaration before the specified period was deemed unjustified. Additionally, the Tribunal found that the show cause notice invoking the extended period of limitation was not sustainable as the appellant had filed the declaration correctly within the required timeline. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Mon, 13 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265237