2010 (7) TMI 747

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....ndra Nagar, SDR, for the Appellant. Shri P.M. Dave, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the appeals filed by the Revenue against the impugned order of Commissioner (Appeals) are being disposed of by a common order. The appellate authority has extended the benefit of Notification No. 76/86-C.E. to the respondents M/s. Karigar, on the ground that th....

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....that. By drawing our attention to the provisions of Notification No. 36/2001-C.E. (N.T.), dated 26-6-2001, learned DR submits that it is mandatory for any manufacturer to claim the benefit of exemption and to file a declaration to the department. Inasmuch as no such declaration was ever filed and no claim of exemption was ever made before the authority, the Commissioner (Appeals) was not justified....

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....e proposition, learned advocate draws our attention to the Hon'ble Supreme Court judgment in the case of Share Medical Care v. UOI - 2007 (209) E.L.T. 321 (S.C.) laying down that even if the applicant does not claim benefit under a particular notification at initial stage, he is not debarred, prohibited or stopped from claiming such benefit at a later stage. Learned advocate also submits that the ....