2013 (9) TMI 60

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....t: Shri Jay Kumar, Advocate JUDGEMENT Per Archana Wadhwa: Being aggrieved with the order passed by the Commissioner, Revenue has filed the present appeal. 2. We have heard both the sides duly represented by Ms. S. Bector, DR for the Department/Appellant and Shri Jay Kumar, Advocate for the respondent. 3. The respondent are located in Himachal Pradesh and were entitled to area based exemption....

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.... has not been received by them. Accordingly, proceedings were initiated against them for non-filing of the option in terms of the said notification no.76/2003. 5. The Commissioner while adjudicating the matter observed that the assessee vide their earlier letters filed on 18.7.2003 and 23.8.2003 had intimated the Revenue with regard to commencement of trial production and manufacture of the finis....

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....t of Central Excise giving particulars, namely (a) Name and address of the manufacturer; (b) Location/locations of factory/factories;  (c) description of inputs used in manufacture of specified goods; (d) description of the specified goods produced; (e) date on which option under this Notification has been exercised ; are very much contained in the letter dated 18.07.2003 addressed t....

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.... earlier declarations in the months of July and August, 2003.The only objection raised by the Revenue is that after introduction of the notification no.76/2003, the respondent should have filed a fresh declaration in terms of the said amended notification. We find no merits in the above contention of the Revenue. The whole ideal of filing a declaration and choosing an option under intimation to th....