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2019 (12) TMI 788 - AT - Central ExciseMaintainability of proceedings - Area Based Exemption - Benefit of N/N. 32/99 and N/N. 8/04-CE dated 21.01.2004 - branded chewing tobacco in the brand name of ‘Tulsi’ prior to 22.08.2001 - extension of existing unit - dispute in the instant case is related to the Shed No.17 located in the same Bamunimaidan Industrial Estate and Appellant’s claim that this shed is an extension of its existing unit located at Shed No.6 & 7 in the same industrial Estate. HELD THAT:- CBEC vide Circular No.960/03/2012-CX-3 dated 17.02.2012 has clarified that new plot if added should not affect the benefit. Further vide Circular No.939/29/2010-CX dated 22.12.2010 clarified that addition of new brands would also not mean denying the benefit. Even, if the Circular is modified subsequently against the interest of the assessee, the modification applies only prospectively The proceedings are not maintainable as per Section 72(6) of the Finance Act, 2011. Moreover, since IAC has examined and re-done the whole exercise again as mandated by Section 72 of the Finance Act, 2011 and did not raise any objection on eligibility, the eligibility questioned in SCN had become redundant. Appeal allowed - decided in favor of appellant.
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