2024 (8) TMI 783

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....ormed the Department that they are sending their finished goods outside the factory, to their own warehouses, for banding operation for multipiece banding of toilet soap tablets and that all materials for undertaking banding are supplied by them; the appellants are one of such job-workers for M/s Hindustan Unilever; the appellants, entertaining a belief that the activity undertaken by them amounted to supply of manpower, registered themselves on 06.07.2005 under "Manpower Recruitment and Supply Agency" and were paying service tax. On conduct of an investigation, Department issued a Show Cause Noticed dated 07.09.2009, to the appellants, covering the period 10.09.2008 to 31.12.2008, seeking to recover Central Excise Duty of Rs.32,04,169/-, o....

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....nfirmed by the Commissioner vide Order dated 31.08.2009; on an appeal preferred by the appellants, CESTAT vide Final Order No.A /54420/2014- EX (DB) dated 12.11.2014 set aside the order of the Commissioner; Hon'ble Supreme Court dismissed the appeal filed by the Revenue in Civil Appeal No.35283/2017. Learned Counsel submits that since the issue is settled in the appellant's own case in their favour, the present proceedings, initiated by the Revenue, do not survive. 4. Shri Aneesh Dewan, learned Authorized Representative for the Department, reiterates the findings of the OIO and OIA. 5. Heard both sides and perused the records of the case. We find that the issue is squarely settled in favour of the appellants by the Tribunal vide Final....

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....that provision granting incentive for promoting economic growth and development in taxing statutes should be liberally construed and restriction placed on it by way of exception should be construed in a reasonable and purposive manner so as to advance the objective of the provision. " [ Emphasis supplied ] 20. On the aforesaid factual background and law, remanding the matter for filling of necessary declaration by the appellant for scrutiny of the adjudicating authority to grant area-based exemption shall serve interest of justice. The Authority granting reasonable opportunity of hearing to the appellant shall pass appropriate order. It is, ordered accordingly. 6. We also find that this Bench following the decision of t....

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....Tribunal held, intimation to the Department about the option for claiming benefit of the exemption appears to be only procedural requirement. A liberal attitude, therefore, has to be taken in this regard, when the assessees otherwise are entitled to the benefit of exemption notification. It was also observed that exemption provisions have to be complied with strictly, but some latitude may be shown in case of some requirements which are directory in nature, the non-compliance of such requirements would not affect the substantive benefit of notification, granting exemption. " 21. We further find that CESTAT, New Delhi in the case of Gillette India (supra) held that the declaration filed by the principal manufacturer should be treated as t....