TaxTMI 
TaxTMI 
1995 (5) TMI 132
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....istant Collector rejected the claim filed by the appellants on the ground that the appellants failed to file declaration within one month from the date of the publication of the said notification in the Official Gazette or within such extended period as Collector of Central Excise may allow. He held that there is no connecting link in G.P.'s to show the batch number of goods under despatch in order to know genuineness of the usage Rice Bran Oil in the particular batch of the vegetable products despatched. He also observed that the appellants had claimed rebate by paying duty at the effective rate instead of paying duty at the tariff rate under the said notification. The appellants have become unsuccessful before the Collector (Appeals). Hence this appeal. 2. Shri P.A.S. Rao, learned Advocate, appearing for the appellants, submitted that both the authorities below erred in holding that no declaration was filed within one month from the date of the publication of the notification. In fact, notice of intention to avail benefit of exemption was sent by the appellants on 14-11-1983 under certificate of posting but it was received in the office of the Assistant Collector on 28-11-1....
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....ioning of the name of the sender or any reference to the notice in question. He said that it is also settled principle that date of publication of notification is relevant and not the date of knowledge of the notification. He contended that Order-in-Original has not gone beyond the show cause notice inasmuch as it was clearly mentioned in the show cause notice with reference to the terms of condition (a) as well as (b) and since both the conditions have not been fulfilled, benefit of exemption has been denied and issue was dealt with rightly with reference to the merits in the Adjudication Order. He said that there is neither connecting link nor co-relation to avail benefit since as per conditions of the notification he should specify that usage of Rice Bran Oil in excess of 1% of the vegetable products produced out of a particular batch and since same has not been established, the authorities below are right in denying benefit of exemption in terms of the aforesaid notification. 4. In reply, Shri Rao submitted that postal certificate was not doubted by the Assistant Collector and hence, it cannot be argu....
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....ce bran oil and other oils, the content of rice bran oil in such mixture immediately before such mixture is subject to the process of hydrogenation for conversion into vegetable product, is in excess of one percent of the said vegetable product produced out of a particular batch of such mixture : Provided that a manufacturer intending to avail himself of the benefit of exemption under this notification shall, at the beginning of every financial year, give notice of his intention to the Assistant Collector of Central Excise in writing whether he would manufacture vegetable product in terms of conditions (a) or condition (b) above, and the method of manufacture so stated shall not be varied during the said financial year : Provided further that a manufacturer intending to avail himself of exemption under this notification during the financial year 1983-84, shall give notice of his intention to the Assistant Collector of Central Excise in writing within one month of publication of this notification in the Official Gazette or within such extended period as the Collector of Central Excise may allow, as to whether he would manufacture vegetable product in terms of condition (a) or cond....
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....as Collector was empowered to extend the period as mentioned in the proviso to the notification. However, taking into consideration that no mode of service of notice was prescribed in the Notification, and the same was duly sent by the party on 14-11-1983 as placed on record and the Collector also had the power to extend the period for the financial year 1983-84, we hold that notice dated 14-11-1983 sent by the party can be taken as valid notice to avail exemption in terms of the notification, but we are not convinced with the argument advanced on behalf of the appellants that there was no allegation with reference to the merits of the case in the show cause notice and benefit has been denied only on the ground that notice was not given in time. Since there was reference of condition (a) as well as condition (b) in the show cause notice and the assessee is entitled to avail benefit of exemption in terms of conditions specified therein, it cannot be said that giving notice of his intention is only the condition without fulfilling other conditions specified therein. When he opted for condition (b) of the notification to avail exemption ....