2026 (3) TMI 1244

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....ment by setting aside the Orders-in-Original dated 07.02.2017. 2. Briefly stated facts of the case are that the Appellant are engaged in the manufacture of pre-fabricated shelter, steel-doors & window frames, steel-trusses and angle-post falling under Chapter Headings 94060099, 73083000, 73083000 & 73089090 respectively of the First Schedule to the Central Excise Tariff Act, 1985. The Appellant are availing the benefit of area-based excise exemption as a new unit in terms of Notification No. 01/2010-CE dated 06.02.2010 as amended. The Appellant had been availing refund by way of cash during the year 2014-15 as provided under the said notification and were required to file statement of total paid duty, for determination of amount of refun....

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....statement under Para 4(a) of the said notification. He further submits that mere late filing of the statement cannot a ground to deny the substantive benefit of exemption when the Appellant have fulfilled all the substantive conditions and there is no dispute with respect to that. He further submits that filing of the statements under Para 4(a) or 5(d) of the notification is only a procedural condition and the same cannot be considered for denying the exemption when all the other conditions of the Notification have been complied with by the Appellant. 4.2 He further submits that the issue involved in the present case is no more res integra as has been settled by this Tribunal in the cases of M/s Saraswati Agro Chemicals India Ltd vs. CCE....

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....n examined by several authorities including the Apex Court wherein it has been held that condition 5(d) of Notification No. 01/2010-CE dated 06.02.2010 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 that circumstance, it is only a procedural lapse on the part of the appellant, the benefit of notification cannot be to the appellant. 14. In view of above observations, we hold that condition 5(d) of Notification No. 01/2010-CE dated 06.02.2010 is procedural in nature and for complying with the said condition with a delay cannot be fatal to the appella....