2015 (2) TMI 519

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.... Respondent : Shri M. S. Negi, DR ORDER Per Rakesh Kumar The appellant are manufacturers of food colours chargeable to central excise duty. The dispute is in respect of their manufacturing unit at Bhiwadi. According to the appellant for claiming the SSI exemption notification no.9/2002-CE, they had filed the requisite declaration and had sent a declaration under certificate of posting on ....

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....ed law that the substantial benefit cannot be denied for want of minor procedural lapse. He also took note of the fact that the Appellant are otherwise entitled for the benefit. 2. Revenue, however, filed a review appeal before the Commissioner (Appeals) against the Dy. Commissioners order and the Commissioner vide order-in-appeal dated 22.07.2005 reversed the Dy. Commissioners order and conf....

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....n, that the necessary declaration in respect of Bhiwadi Unit had been sent from Mayapuri, New Delhi under certificate of posting, that they had produced a copy of the certificate of posting before the jurisdictional Central Excise Authorities, that in view of this, the benefit of the SSI exemption under notification no.9/2002-CE cannot be denied to them merely because the declaration was not recei....

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....records. 7. There is no dispute that but for the declaration, the appellant's unit would be eligible for SSI exemption. There is also no dispute that the appellant had sent the declaration under certificate of posting through postal authorities, Mayapuri, New Delhi. The only point of dispute is as to whether the SSI exemption would be admissible to the appellant, when the declaration, though se....