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2018 (7) TMI 2093 - CESTAT KOLKATAArea Based Exemption under N/N. 32/99-C.E., dated 8-7-1999 - new unit was came into existence after closure of the earlier unit on the same premises - manufacture of moulded plastic chair from the premises owned by M/s. Siotia Steels Limited, Guwahati w.e.f. August, 2003 - period of dispute from November, 2003 to December, 2006 - HELD THAT:- The respondent-assessee unit was set up in the vacant land available in the premises of M/s. Siotia Steels Limited, Guwahati vide a Lease Agreement dated 29-4-2003 between M/s. Siotia Steels Limited, Guwahati and the respondent herein M/s. I-Tech Global Ltd., obtained Central Excise registration and the Unit has been set up within the premises which is otherwise registered in the name of M/s. Siotia Steels Limited, Guwahati which existed prior to 24-12-1997 - also, M/s. Siotia Steels Limited, Guwahati neither applied for any amendment to their existing registration certificate before or after execution of the Lease Agreement dated 29-4-2003 nor surrendered their registration certificate. It is the case of the respondent that there was no pecuniary relationship between them and M/s. Siotia Steels Limited, Guwahati - The fact that M/s. Siotia Steels Limited, Guwahati did not surrender/amend their registration certificate cannot be a ground to deny the statutory benefits to the respondent under the said notification. Also, When a new unit was came into existence after closure of the earlier unit on the same premises, benefit of Notification No. 32/99-C.E. cannot be denied. Also, the respondent-assessee cannot be left to suffer for the fault of either Department or M/s. Siotia Steels Limited, Guwahati - It is the legal position that exemption under a notification cannot be denied to the assessee merely on the basis of certain procedural irregularities. Impugned order upheld - appeal dismissed - decided against Revenue.
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