TaxTMI 
TaxTMI 
2020 (7) TMI 413
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....in Kamrup, Assam which entitles them to special exemption available to units in north-eastern India. Notification No. 33/1999-CE dt.08.07.1999, as amended, allows exemption to the extent of duty payable on value addition undertaken in the manufacture of the specified goods by the units located in north-eastern states subject to fulfilment of some conditions. The notification also specifies the rates of value addition for different commodities. 3. However, if the manufacturer finds that their actual value addition in the manufacture of goods is at least 115% of the rate specified in the notification they may make an application to the jurisdictional Central Excise Commissioner for determination of special rate stating all relevant facts and....
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....d the condonable limits? b) If the exemption notification provides for exemption subject to some conditions and if one of the conditions required for getting a larger refund has not been fulfilled by the appellant, can the exemption notification be read, ignoring such conditions? 8. We find that both these issues have been settled by the Hon'ble Supreme Court. On the question of condonable limit for delay in the case of Singh Enterprises vs CCE, Jamshedpur [2008 (221) ELT 163 (SC)] the Hon'ble Supreme Court has held as follows: "8. The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of Statute are vested with jurisdiction to condone the delay beyond the permissible period provided under the Statute. The pe....
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.... it has been held that where a statutory time limit is fixed for condonation, the delay cannot be condoned beyond the time limit so fixed. 9. The second question is about interpretation of the exemption notification. There were several views on how exemption notifications must be interpreted i.e., either strictly or liberally. There were judgments taking both views at various levels including by the Hon'ble Apex Court, some case laws viewing exemption notifications strictly and others viewing them liberally. It has also been held in some decisions that beneficial notifications must be viewed liberally and the substantive benefits should not be denied on procedural grounds. In view of the conflicting decisions, the matter was referred to a ....