TMI Blog2014 (11) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... r distinctly notified under the Newsprint Control Order, 1962 and admittedly, the respondent has not been notified under the said order. As stated in many places, both the Authorities have given identical findings to the effect that both units are doing identical work and therefore the second unit (respondent) need not to get notification separately. - Since for getting exemption from paying Central Excise Duty notification under Newsprint Control Order, 1962 is very much essential, mere doing of identical works is not at all sufficient for getting exemption. Therefore, the concurrent views expressed by the Commissioner of Appeals as well as the CESTAT are not factually and legally correct - Decided in favour of Revenue. - Civil Miscellane ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame and subsequently, the Department has preferred Appeal No. E/45/2003 before the CESTAT and the CESTAT has confirmed the order passed by the Commissioner of Appeals. Against the final order passed by the CESTAT, the present Civil Miscellaneous Appeal has been preferred at the instance of the Department as appellant. 3. Even though the respondent has been served with summons, appearance has not bean made. Under the said circumstances, the present Civil Miscellaneous Appeal is disposed of on merits on the basis of the contention put forth on the side of the appellant/department. 4. At the time of admitting the present Civil Miscellaneous Appeal, the following substantial questions of law have been settled for consideration :- (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as present unit of the respondent have been doing identical work with regard to newsprint materials, the present respondent is also entitled to get exemption from paying Central Excise Duty and the identical findings given by the Authorities below are totally erroneous and the same are liable to be set aside. 6. For considering the submission made on the side of the appellant/Department, we have to look into the following documents. 7. On 3rd August, 1993 an order has been passed, wherein it is mentioned that Sri Venkatesa Paper and Boards Limited, Madathukulam District, Dindigul Anna, Tamil Nadu as mills producing newsprint. Therefore, it is quite clear that the first unit of the respondent has been properly notified. On 1-8-1996, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Control Order, 1962 but with regard to second unit (the present respondent) no ouch separate order has been passed with regard to notification. 11. The sum and substance of the claim of the Department is that the respondent, has not been notified as per the Newsprint Control Order, 1962 and therefore, the respondent is not exempted from paying Central Excise Duty. 12. Both the Commissioner of Appeals and the CESTAT have uniformly found that since primary unit (unit No. 1) of the respondent has been manufacturing materials with regard to newsprint and since the second unit has also been doing the very same thing, the second unit need not get any separate or distinct exemption and ultimately rejected the claim of the Department. 13. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trol Order, 1962 and admittedly, the respondent has not been notified under the said order. As stated in many places, both the Authorities have given identical findings to the effect that both units are doing identical work and therefore the second unit (respondent) need not to get notification separately. 17. Since for getting exemption from paying Central Excise Duty notification under Newsprint Control Order, 1962 is very much essential, mere doing of identical works is not at all sufficient for getting exemption. Therefore, the concurrent views expressed by the Commissioner of Appeals as well as the CESTAT are not factually and legally correct and all the substantial questions of law settled in the present Civil Miscellaneous Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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