TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 1156
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....ent Account, at the specific rate of value addition as shown in the schedule to the said notification. The appellant's counsel submits that the appellant had started its commercial production on 04/02/2009 and in terms of the notification dated 25/04/2007, the manufacturer has to make an application seeking the special rebate/rate for value addition in writing to the Commissioner, not later than 30th September of the financial year, for which the special rebate/rate is sought. It further provides that a manufacturer, who commences commercial production on or after 1st day of April, 2008, may file an application in writing to the Commissioner for the fixation of special rebate/rate not later than 30th day of September of the financial year, subsequent to the year in which it commences production. However, for fixation of the special rebate/rate for other financial years, the application for getting the fixation of special rebate/rate, application would have to be made by the 30th day of September of the said financial year, which is condonable by a period of one month. 4. The appellant's counsel submits that the appellant did not submit an application for fixation of a special reba....
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....d 25/04/2007. Without the Eligibility Certificate being issued by the respondent, the new Industrial Unit could not have made a claim for special rebate/rate/refund of duty in terms of the said notification No. 20/2007-CE dated 25/04/2007. 8. The appellant's counsel submits that due to the respondent having issued the Eligibility Certificate to the appellant only on 14/05/2010, informing the appellant that it was eligible for grant of special rebate/rate/exemption in terms of the notification No. 20/2007-CE dated 25/04/2007, there was no occasion for the appellant to have made a claim for the said special rebate/rate prior to 30/09/2009 or 30/10/2009 i.e. for the financial year 2009-2010. He submits that as the appellant had immediately submitted an application for grant of the special rebate/rate on 24/05/2010 i.e. 10(ten) days after it was informed that it was eligible to the grant of special rebate/rate, the rejection of the appellant's claim on the ground that the same had been submitted beyond the time limit was illegal. 9. The appellant's counsel submits that there being substantial compliance by the appellant, for grant of special rebate/ rate in terms of the notification ....
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.... requires an application for grant of special rebate/rates to be made by 30th September of the concerned financial year, i.e. 2009-2010. There is also a condonation period of 30 days for filing a late application for grant of special rebate. In the present case, the appellant has not submitted any application for grant of any special rebate in terms of the notification No. 20/2007-CE dated 25/04/2007 for the financial year 2009-10 and had allegedly submitted an application dated 17/07/2009 to the respondent, asking for an Eligibility Certificate, to ascertain whether it was eligible to claim special rebate/rate under the notification No. 20/2007-CE dated 25/04/2007. The respondents had made a communication to the appellant that it was eligible to be granted exemption and grant of special rebate/rate in terms of the notification No. 20/2007-CE dated 25/04/2007 as a new unit, vide letter dated 14/05/2010. However, the said letter dated 14/05/2010 does not refer to any letter, to enable us to know whether the said letter was in reply to the appellant's letter dated 17/07/2009, which was alleged to have been submitted by the appellant. Even if the appellant had submitted a letter dated....
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....ed balance sheet of 2008-09, when he was submitting the refund claims every month on the reasonable belief that his unit was eligible for refund under the notification 20/07-CE dated 25.4.07 (as amended). 6. I am, therefore, not inclined to accept the applicant's contention that there was no delay in submission of the application for special rebate/rate on 24th May 2010 after getting the confirmation of eligibility for exemption on 14th May 2010 and hold that the submission of the application is hit by limitation of time and liable to be rejected." 10. After going through the above findings of the adjudicating authority, we find that he has given a very detailed finding as to why he is rejecting the application filed by the appellant. We do not see any reason to interfere with this order. 14. On considering the fact that the appellant has not been able to show that to avail the benefit of grant of fixation of special rebate/rate in terms of the notification No. 20/2007-CE dated 25/04/2007, an Eligibility Certificate was required to be issued by the respondent to enable the appellant to avail the said benefit, we are unable to accept the said contention of the appellant'....