2011 (7) TMI 760

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....99 to March, 2003 claiming the benefit of area based exemption given under Notification 33/99-C.E., dated 8-7-1999. The lower authority issued a show-cause notice for rejecting the claim for area based exemption under Notification No. 33/99. The appellants contested the show-cause notice before the adjudicating authority who after considering the facts of the case came to the conclusion that the appellants are eligible for benefit of Notification No. 33/99 as they have complied with the requirement of expansion of 25% of the production capacity as stipulated in the said Notification. Coming to such conclusion, he dropped the proceedings. Being aggrieved by this order, the Revenue preferred an appeal before the Commissioner (Appeals). The ld....

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....r going through the issue and the submissions made by both sides, we find that the issue in challenge before us is whether the appellant is required to file statement of account as stipulated in the Notification No. 33/99 for filing refund of the amount paid by them through PLA of the of the 7th subsequent month or can claim the same benefit subsequently. 6. We find that there is no dispute as regards the eligibility of the appellants to the benefit of Notification No. 33/99 dated 8-7-1999. 7. It is seen that the Commissioner (Appeals) in the findings of the impugned order has specifically mentioned as under : "Filing of a separate statement of duty paid before 7th of the subsequent month is a procedural requirement only if the....

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.... statement of duty paid is only a procedural requirement under the said Notification and thereafter on merits allowed the admissibility of refund in the facts of the cases. The Revenue is an appeal against this order on the ground that the petition was filed by the Revenue on the ground : (i)      Commissioner (Appeals) relies on C.B.E.C. Circular No. 354/B/90-TRU (Part II), dated 4-10-1999 to a given conclusion that the provisions of Section 11AB is not applicable to claim under Notification No. 33/99-C.E. (ii)     It is settled law that in excise where a particular statute does not give limitation, prescribed under the general law i.e. Limitation Act 1932 (36) of 1933 shall be applicable and ....