Shri Krsna Urja Project Ltd. vs Commissioner of Customs and Central Excise

Barin Ghosh, C.J.—Whether or not, the appellant was eligible to the benefit of Notification No. 50/2003-CE, dated June 10, 2003, loses significance in the instant case. The question is, whether the appellant was entitled to the benefits under the said notification? In order to be entitled to the exemption thereunder, it was obligatory on the part of the appellant to exercise its option in writing before effecting the first clearance. Admittedly, the appellant did not do so. The question is, whether this requirement to be entitled, was or was not mandatory? If it was mandatory, then, according to the judgment of the hon''ble Supreme Court rendered in the case of Commissioner of Central Excise, New Delhi Vs. Hari Chand Shri Gopal and Others, etc. etc., , non-compliance will not entail benefits of the said notification. According to us, in order to be entitled to the benefits under the said notification, it was a mandatory requirement of the appellant to exercise its option in writing before effecting the first clearance, in order to enable the Departmental authorities to ascertain, whether, in fact, the appellant is eligible to the benefits under the said notification. That having not been done, we are of the view that there was nothing wrong on the part of the Department in not allowing the appellant the benefits of the said notification. We, accordingly, dismiss the appeal.