Case Details: Cent Ply vs. Commissioner CGST and CX Guwahati (2025) 35 Centax 139 (Gau.)
Judiciary and Counsel Details
- Michael Zothankhuma & Anjan Moni Kalita, JJ.
- Shri Ankit Kanodia, Adv. for the Appellant.
- Shri S.C. Keyal, Adv. for the Respondent.
Facts of the Case
The appellant, a manufacturing unit availing area-based exemption, filed an application seeking fixation of a special rate of value addition under Notification No. 20/2007-C.E., dated 25-04-2007. The application was filed beyond the prescribed time limit and also beyond the further condonable period of thirty days permissible at the discretion of the Commissioner upon sufficient cause being shown. The appellant contended that the delay occurred due to the pendency of obtaining an Eligibility Certificate from the concerned authorities, which, according to it, was a prerequisite for seeking the fixation of a special rate. The adjudicating authority rejected the application on limitation, and the appellate authority sustained the view. Aggrieved, the appellant approached the High Court challenging the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the eligibility certificate was not a precondition for applying for fixation of a special rate under Notification No. 20/2007-C.E., dated 25-04-2007. It was observed that the only requirement under the notification was that the manufacturer desiring to claim a special rate must file its application prior to 30th September of the relevant financial year. As there was nothing on record to show that any bar existed preventing the appellant from filing the claim within the prescribed period, and since the delay extended beyond the condonable period authorised under the notification, the same was not condonable. Consequently, the High Court upheld the view taken by the CESTAT and dismissed the appeal.
List of Notifications Cited
- Notification No. 20/2007-C.E., dated 25-4-2007 [Paras 2, 3, 4, 6, 7, 8, 9, 10, 12, 14, 15, 16, 17]
