TaxTMI 
TaxTMI 
2013 (9) TMI 577
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....n terms of Rule 9 of Central Excise Rules, 2002. The said letter disclosed the copy of letter of allotment of industrial plot from SIDCUL, copy of the PAN of the company, copy of certificate of incorporation, list of directors, copy of the PAN of the directors signing the application form, copy of the resolution of the Board of Directors, list of finished products, list of raw materials, ground plan & copy of the memorandum and Article of Association. They were granted registration by the proper officer. The appellant also obtained a drug licence dated 4.12.2004 under Drugs and Cosmetics Act. They commenced their commercial production on 28.12.2004 and started clearance of their final product with effect from 27.1.2005, by claiming the bene....
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....rance and inasmuch as the appellant did not file such declaration, the benefit cannot be extended to them. 3. After hearing both sides, we find that Notification No.50/2003-CE dated 10.6.2003 is an area based exemption notification subject to fulfillment of certain condition. Substantive conditions of notification, as contained in para 2 of the Notification would be applicable to the new units which commenced their commercial production on or before 7.1.2002 and the unit existing before 7.1.2005 if undertaken substantial expansion by way of increase in installed capacity by not less than 25% on or after 7.1.2003. The exemption shall apply for a period not exceeding 10 years from the date of publication or from the date of commencement of....
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....ng before clearance of the goods and such option is required to contain the name and address of the manufacturer, location of factory, description of inputs used in manufacture of specified goods, description of the specified goods produced; date on which option is exercised. 5. The Revenue's objection to the extension of benefit of the said notification is that such option stands exercised by the appellant for the first time vide their letter dated 27.6.2002. Inasmuch as the same would be applicable only from said date, the clearances effected by the appellant prior to the said date stands denied exemption with the consequent confirmation of demand. The appellants contention on the other hand is that option to exercise in terms of the ....
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....on dated 24.9.2004. Inasmuch as the entire idea of filing option letter is put to Revenue on notice about existence in the specified area of the unit and the availability of the notification to the unit in respect of the final product manufactured by them, we are of the view that initial letter filed on 24.9.2004 serves the same purpose. 8. The Hon'ble Supreme Court in the case of C.C. (Imports) vs. Tullow India Operations Ltd. 2005 (189) ELT 401 (SC) has observed that once the assessee satisfies eligibility clause of the notification, exemption clause has to be construed liberally. It stands further observed by their Lordship that eligibility criteria deserves a strict construction and construction of a condition thereof may be given a ....
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....rocedural requirement, the contravention of which will not result in denial of benefit of notification. Similarly, in the case of Super Plateck Pvt. Ltd. vs. C.C.E., Chandigarh II 2005 (186) ELT 561 (Tri.-Del.), the benefit of the notification No.9/2000-CE was extended to the appellant even though formal declaration indicating option to avail was late filed by the appellant. To the same effect is the Tribunal decision in the case of C.C.E., Mumbai vs. AGS Inds. 2005 (181) ELT 126 (Tri-Mum.). Similarly in the case of Allied Bitumen Complex (India) Pvt. Ltd. vs. C.C.E., Calcutta III 2002 (141) ELT 373 and in the case of C.C.E., Rajkot vs. Narmada Forge Pvt. Ltd. 2006 (197) ELT 496 (Tri-Mum.), it was held that classification list claiming bene....