2017 (10) TMI 1172

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....y at Uttarakhand and availed exemption from payment of Central Excise duty under Notification No. 50/2003 dated 10.6.2003 as amended from time to time. The said benefit of exemption was denied to the appellant for the reason that appellant has not filed the declaration under notification No. 76/2003 dated 5.11.2003. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we heard Shri Rajesh Gupta and Shri H C Saini, learned Counsels for the parties. 4. After hearing both the parties and perusal of material on record, it appears that identical issue has come up before the Tribunal in the case of Aditya Packaging . vs. CCE, Meerut I [Final Order No. 54323/2017 dated 23.6.2017] wherein it was observed that: "4....

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....s option in writing on or before the 30th day of November, 2003". 5. A perusal of the above conditions will make it clear that these are basic and substantial requirements to avail the exemption. These are specifically inserted after the issue of notification and clearly are intended to counter any misuse of the „area based exemption‟ and also to make aware the jurisdictional officer about the exemption being availed by the assessee. These conditions do have specific legal implication and by no means be considered as a simple procedural requirement, infringement of which is condonable. The Hon‟ble Supreme Court in CCE, New 5 EX/2766 of 2007 Delhi vs. Hari Chand Shri Gopal reported in 2010 (260) E.L.T. 3 (S.C.) observed as....

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....he benefits of an exemption clause that are important. Substantial compliance of an enactment is insisted, where mandatory and directory requirements are lumped together, for in such a case, if mandatory requirements are complied with, it will be proper to say that the enactment has been substantially complied with 6 EX/2766 of 2007 notwithstanding the non- compliance of directory requirements. In cases where substantial compliance has been found, there has been actual compliance with the statute, albeit procedurally faulty. The doctrine of substantial compliance 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 for either unim....