2011 (5) TMI 233

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....nt: Shri Sunil Kumar, SDR   PER: D.N.PANDA   Excise Appeal No.2719 of 2005   The appellant s grievance is that the vehicle cleared in terms serial No.208 read with condition No.51 of Notification No.6/2002-CE dated 1.3.2002 as per chart produced before the learned appellate authority appearing at page 5 of the appeal folder although were registered by the registering author....

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....e Assistant Commissioner of Central Excise is necessary for registration during extended period. It is not mandatory that the permission may be availed prior to expiry of three months when the terms of notification is read according to the spirit of the judgement of Hon ble High Court of Bombay in the case of Mahindra & Mahindra Ltd. vs. CCE, Mumbai reported in 2008 (228) ELT 187 (Bom.) He places ....

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....s to fulfil terms of the notification. The condition for availing benefit should be satisfied since conditions of the notification are not mere procedure but substantial. He relies on the Apex Court s judgement in the case of Eagle Flask Industries Ltd. Vs. CCE, Pune reported in 2004 (171) ELT 296 (SC).   4. Heard both sides and perused the records.   5. We find that except prescri....

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....o satisfy genuineness and authenticity of the claim. Once satisfied, about registration by the date as has been averred by the Learned Counsel there may not be difficulty to grant refund subject to satisfaction of genuineness and verification of documents stated above. With these observations, we allow the appeal of the appellant in the manner indicated above.   Appeal No.E/2764/05   ....