2026 (1) TMI 1664

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....dhiana, whereby the learned Commissioner (Appeals) has allowed the appeals of the department by setting aside the Orders-in-Original dated 16.05.2016 sanctioning the refund under area based exemption Notification No.01/2010-CE dated 06.02.2010. Since the issue involved in all the appeals is identical and the impugned order is also common in all the appeals, therefore, all the appeals are taken up together for the purpose of discussion and decisions. 2. Brief facts of the present case are that the appellant is a sole proprietary concern, engaged in the manufacture of Cement falling under Chapter 78 of the First Schedule to Central Excise Act. The appellant was availing the benefit of exemption under the cash refund scheme as provided unde....

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....ion except that there was delay in filing the statement under para 4 of the Notification. 4.1 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 condition 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. 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 Saraswa....

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....id 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 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 fata....