TaxTMI 
TaxTMI 
2024 (5) TMI 800
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.... (iii) I impose penalty of Rs.48,06,021/- against M/s AGV Fenestration Pvt Ltd under Section 11AC of the Act for the aforementioned contraventions." 2. Briefly stated facts of the present case are that the appellant are engaged in the manufacture of doors and windows of aluminium and wood, structural glazing systems, curtain wall systems, ACP panel glass etc, which are chargeable to Central Excise duty. Their unit is located in the State of Himachal Pradesh and during the period of dispute, they were availing of exemption under Notification No. 50/2003-CE dated 10.06.2003. Their first clearances by availing full duty exemption under Notification No. 50/2003-CE were made from 18.06.2009. According to the Department while for availing the exemption under Notification No. 50/2003-CE, a declaration in the prescribed format mentioning date from which the exemption is to be availed is required to be filed and the exemption would be available only from that date, the appellant while starting clearances from 18.06.2009, had not filed any declaration and the declaration was filed only on 22.03.2010. The Department was, therefore, of the view that the appellant would not be el....
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.... 60706/2023 dated 11.12.2023 in Appeal No. E/55106/2013. He submits that since the issue is already covered by the decision of this Tribunal as mentioned above, therefore, the consequential demand of duty, interest and penalty does not sustain. 5. On the other hand, the learned AR for the Revenue reiterates the findings of the impugned order. 6. After considering the submissions made by both the parties and perusal of the material on record, we find that the identical issue has been considered by the Tribunal in the appellant's own case vide Final Order No. 60706/2023 dated 11.12.2023 and this Tribunal after considering all the submissions of both the parties has held that the appellant are entitled to the benefit of Notification No. 50/2003-CE dated 10.06.2003 for the period 20.06.2009 to 21.03.2010. It is pertinent to reproduce the said findings from para 12 to 16 of the above mentioned Final Order, which are reproduced herein below: "12. After considering the submissions of both the parties and perusal of the material on record, we find that the only issue in the present appeal relates to denial of exemption under Notification No. 50/2003-CE dated 10.06.2003 for t....
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....of some requirements which are directory in nature, the non-compliance of such requirements would not affect the substance of notification granting exemption. In the present case intimation to the department about the option for claiming benefit of the exemption undertaken appears only a procedural requirement. The liberal attitude, therefore, has to be taken in this regard, when the assessee otherwise is entitled to the benefit of exemption notification no. 50/2003 (supra). The Hon'ble Supreme Court in the above case inter alia observes as under: 22. The law is well settled that a person who claims exemption or concession has to establish that he is entitled to that emption or concession. A provision providing for an exemption, concession or exception, as the case may be, has be construed strictly with certain exceptions depending upon the settings on which the provision has to be placed in the Statute and the object and purpose to be achieved. If exemption is available on complying with certain conditions, the conditions have to be complied with. The mandatory requirements of those conditions must be obeyed or fulfilled exactly, though at times, some latitude can be ....
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.... appeal (No. E/2349/2007) also stands disposed of accordingly. 14. Further, in the case of Vasantham Enterprises Vs. Commissioenr of C. Ex. Chandigarh reported 2015 (37) S.T.R. 1007 (Tri.-Del.) it was held by the Tribunal that it is a settled law that though exemption notification generally should be strictly interpreted but beneficial exemption for encouragement or promotion of certain activities should be liberally interpreted once eligibility criteria is satisfied. We find that in the present case the appellant is entitled to area based exemption being located in specified area, and incomplete declaration does not totally debar him from eligibility to above exemption otherwise it would defeat the object of area based exemption. This judgment of the Tribunal was upheld by the Hon'ble Apex Court as reported in 2018 (13) G.S.T.L. J33 (S.C.). Further in the case of Indica Industries Pvt ltd the Tribunal has held as under in para 5 & 6: 5. We have heard both the sides and perused the appeal records. We note that the original authority recorded (Para 6 12 of impugned order) that it is not the case of the department that the party was located in a non-notified khasra ....