TaxTMI 
TaxTMI 
TaxTMI 
2026 (1) TMI 1072
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.... 2. The Respondent (based out of Sikkim) is engaged in the manufacture of medicaments classifiable under Chapter 30 of the erstwhile Central Excise Tariff and was accordingly availing the benefit of the Exemption Notification since April, 2015. Under the said Notification, goods cleared from a unit in any of the North-Eastern States including Sikkim were exempt from so much of the duty of Excise leviable thereon as was equivalent to the duty payable on value addition undertaken in the manufacture of the said goods by the said unit. 3. The exemption under the said Notification was given by way of a refund mechanism, as provided in para 2C therein. Based on the data provided by the manufacturer, the jurisdictional Asstt./Dy. Commissioner of Central Excise was required to sanction the refund. Alternatively, the manufacturer could, in terms of para 2D of the said Notification, avail suo moto refund of the eligible amount, by way of credit, on its own, in its account current, whereafter such manufacturer was required to furnish the requisite details and the proper officer was required to pass an order verifying the same. 4. In terms of para 2D(c ) of the said Notif....
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....2010. For better appreciation, the relevant conditions 5(d), 5(e) and 5(f) of the Notification are reproduced below: "(d) the manufacturer shall submit a statement of the total duty payable as well as the duty paid by utilization of CENVAT credit or otherwise and the credit taken as per clause (a), on each category of goods manufactured and cleared under the notification and specified in the said Table, to the Assistant commissioner of Central Excise or Deputy Commissioner of Central excise, as the case may be, by the 15th day of the month in which the credit has been so taken; (e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall determine the amount correctly refundable to the manufacturer and intimate to the manufacturer by the 15th day of the next month to the month in which the statement under clause (d) has been submitted. In case the credit taken by the manufacturer is in excess of the amount determined, the manufacturer shall, within five days from the receipt of the intimation, reverse the said excess credit from the account current ....
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....y Cement Limited (supra) and observed as under:- 3. The dispute in the present case is as regards the availability of Notification No. 33/99 dated 8-7-99 to the respondents. The Revenue s contention is that inasmuch as the respondents have not fulfilled the condition no. 2(a) of the Notification in question, which requires them to submit a statement of the duty paid from account current to the Asst. Commissioner or Deputy Commissioner, Central Excise, by the 7th of the next month in which the duty has been paid from account current, the benefit cannot be extended to them. The Commissioner (Appeals) has observed in her impugned order that all the other conditions as regards the eligibility of the respondents to claim the benefit of Notification are fulfilled and the said conditions as contained in 2(a) of the Notification being only procedural condition, the benefit of the Notification cannot be denied to the respondents. 4. After giving our careful consideration to the issue involved we find that there is no dispute as regards the eligibility of the respondents to the benefit of the Notification in question. The Revenue s only objection is that the statement ....
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....ved as under: ..... Truly, speaking liberal and strict construction of an exemption provision are to be invoked at different stages of interpreting it. When the question is whether a subject falls in the notification or in the exemption clause then it being in nature of exception is to be construed strictly and against the subject but once ambiguity or doubt about applicability is lifted and the subject falls in the notification then full play should be given to it and it calls for a wider and liberal construction" 12. We also take note of the fact that in all the above case, similar issue was examined by the adjudicating authority in the case of M/s. Aroma Hightech Limited vide Order dated 7.2.2013 (supra) wherein it has been observed in as under: 3.1 During the CERA audit, vide para 1 of LAR No. 1823/2007 2008 dated: 04.01.2008, it was observed that as per Para 2C(d) of the said Notification the Noticee was required to submit a statement of the duty paid, other than by way of utilization o Cenvat Credit under the Cenvat Credit Rules, 2002, along with the refund amount by 7th day of the next month to the month under consideration. 3.3. Sinc....
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.... The Draft Audit Report No.290/2007-2008 was included as Audit Para No.3.1 of the Report of the Comptroller and Auditor General of India for the year ended March, 2007. In its Action taken the Ministry of vide its letter F.No. 232/290/2008-CX.7 dated 27.10.2009 reiterated its comments earlier. 7. Finally, Sr.Adm. Officer (PAC), Office of the C&AG of India, New Delhi vide his letter No. 180H/PAG/Ind. Tax/CEX/PAC/258-2008 dated 29.02.2012 informed the Ministry that the Ministry s ATN on Audit Para No.3.1 of the Report of the Comptroller and Auditor General of india for the year ended March, 2007 has been vetted with no comments. The copy of the said comments was forwarded by Assistant Commissioner (PAC) vide his letter F.No.232/290/2008-CX.7 dated 12.03.2012 13. As the said issue has been examined by several authorities including the Apex Court wherein it has been held that condition 5(d) of Notification No.01/2010-CE dated 6.2.2010 is similar to other notifications which are in the manner of procedure to be followed by the appellant wherein the appellant is required to file certain documents before a particular date. If such documents are filed with a delay, in tha....