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2012 (1) TMI 126 - CESTAT NEW DELHIDenial of exemption under Notification No. 22/2009-C.E., dated 7-7-2009 - investment in four CD writers - Held that:- certificates issued by the District Industries Centre and the recommendation given by the Range Superintendent and accepted by higher authorities at the relevant time have to be given more weightage rather than statements recorded by an investigating agency four to five years later from a few employees. If any objection that they were not eligible for the exemption, because they had not made investment worth a few thousands, was raised at the relevant time, they could have demonstrated that it was done or bought another CD writers to satisfy Revenue. Having accepted the claim at the relevant time raising the issue of such a minuscule investment after four to five years is prima facie not justified. Considering the nature of exemption and the commodity manufactured and investment required, there was no way the Revenue could have stopped the appellants from availing the exemption by raising issues at the relevant time - Decided in favour of assessee.
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