2009 (2) TMI 606

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....nt. Shri S.J. Vyas, Advocate, for the Respondent. [Order per : B.S.V. Murthy, Member (T)].  This is an appeal filed by the Revenue against the order of the Commissioner (Appeals) wherein he held that respondents are eligible for the benefits under Notification No. 83/94, 84/94 and 03/2001, even though the procedure and conditions prescribed in these Notifications have not been compli....

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.... Department issued a SCN on 1-4-2003 to (1) M/s. Bharat Foundry (2) M/s. La Gajjar Machinery Pvt. Ltd. (3) Shri Naresh Patel (Partner of M/s. Bharat Foundary) and (4) Shri Dilip Thakkar (Auth. signatory of M/s. La Gajjar Machinery Pvt. Ltd.) proposing confirmation of demand of Rs. 14,74,426/-; imposition of mandatory penalty; and imposition of personal penalty. The said SCN was adjudicated vide th....

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....tly and condition/procedural requirement have to be fulfilled and when the same are not fulfilled, the benefits cannot be extended. He also cited the decision of the Hon'ble Supreme Court in the case of Eagle Flask Industries Limited [2004 (171) E.L.T. 296 (S.C.)], wherein it was held that filing the declaration is not a formality or procedural requirement. On the other hand ld. Advocate for the r....

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....acturer under SSI Notification No. 83/94 dated 11-4-1994, the exemption is subject to the condition that the supplier of raw material files an undertaking of the proper officer having jurisdiction over the factory of the job worker. There is no dispute about the eligibility of the goods to the Notification, the only objection is that under taking was not filed by the La Gajjar Machinery Pvt. Ltd.,....