2003 (12) TMI 346

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....endran, Advocate and S. Kandaswamy, Consultant, for the Petitioner. Shri V.T.K. Nayanar, Jt. CDR, for the Respondent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. - For the purpose of hearing these appeals, the applicants/appellants are required to pre-deposit duty and penalty amounts as indicated in the table annexed to the Order-in-Appeal Nos. 34 to 45/2003-C.E. (SLM), dated 8-5-2003....

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....ng leaves from growers, each having a holding not exceeding ten hectares under tea cultivation and also the condition that they should file statements of accounts in the first week of April, 2000 showing proof of having fulfilled the undertaking. They submitted that exemption for the financial years subsequent to 1999-2000 was also subject to similar conditions. They submitted that the adjudicatin....

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....the assessees are required to file declarations every year and it is a substantive requirement and not a mere technicality and hence the applicants should be put to terms. He has also invited our attention to the following judgments in support of his plea : (a)         CCE, Chennai v. Vinayaka Alloys Pvt Ltd. reported in 2000 (118) E.L.T. 760. (b)&nbsp....

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....led to the benefit flowing from the notification. 4. We have considered the submissions of both the sides. All these applicants have filed declarations soon after the issue of notification and before availing the benefit of Notification for the first time as could be seen from the facts recorded by the adjudicating authority. The adjudicating authority has also noted and we agree with him ....