2014 (6) TMI 553

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....n No.76/2003-CE dated 5.11.2003. The petitioner has its manufacturing unit at Solan in Himachal Pradesh, covered by the area based exemption Notification No.50/2003-CE. 2. The petitioner set up a new industrial unit and commenced commercial production on 27.2.2008. On the undisputed facts, the petitioner failed to intimate availment of exemption under Notification No.50/2003-CE by filing an option before effecting the first clearance nor had filed a declaration under Notification No.36/2001-CE(NT) dated 26.6.2001, after exceeding the specific limit. The petitioner also failed to file quarterly returns under Rule 12 of the Rules as notified under Notification No.3/2008-CE (NT) dated 18.1.2008. On 15.7.2009, the petitioner exercised the opti....

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....nd started clearance of their final product with effect from 27.1.2005, availing the benefits of Notification No.50/2003-CE. Invoices showing clearance of goods without payment of duty also mentioned this Notification. Formal application exercising the option to avail benefits of the Notification was however filed only on 27.6.2005. Proceedings were initiated demanding duty for the period prior to 27.6.2005, the date option was exercised to avail the benefits under the Notification. Following the judgment of the Supreme Court in C.C. (Imports) vs. Tullow India Operations Ltd. - 2005 (189) ELT 401 (SC), this Tribunal allowed the appeal of the assessee on the ground that the assessee satisfied the conditions of entitlement to exemption and el....

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....void hardship in cases where a party does all that can reasonably be expected of it, but failed or faulted in some minor or inconsequential aspects which cannot be described as the 'essence' or the 'substance' of the requirements. The Constitution Bench pointed out that in cases where substantial compliance has been found, there was actual compliance with the requirement although procedurally faulty; and that the doctrine of substantial compliance with the Statute seeks to preserve the need to comply strictly with the conditions or requirements that are important, to invoke a tax or duty exemption; and to forgive non-compliance of either unimportant or tangential requirements or requirements that are so confusingly written t....