TMI Blog2023 (6) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant surrendered their factory licence on 10.01.2002 and also surrendered their Central Excise registration on 10.04.2003. Moreover, machinery was also transferred to the Rajkot (Gujarat) factory and list of the machinery was also produced before us. Some plant and machinery was sold by the appellant, that details thereof was also placed on record. Director, Shri M.P.Pariwal also resigned on 20.03.2004 from Board of Directors. Thereafter, the appellant has obtained licence from office of the Divisional Forest Officer, Dibrugarh, Assam vide letter dated 06.08.2008, wherein it has been mentioned that in pursuant of the above, a fresh licence is being issued to your industry bearing No.Sl.No.DIB/PLY/JEIPORE/IE/21 dated 05.08.2008. The Ld.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transferred/removed all the machineries of new factory set up in Gujarat and sold the remaining machineries. Therefore, there was a complete closure and dismantling of the factory. After removal of ban, the appellant sought clearance for set up a new premises from the concerned departments and after obtaining clearances from all the concerned departments, the Respondent submitted an Application dated 29.12.2009 for availing benefit under Notification No.20/2007-CE dated 25.04.2007, as amended along with relevant documents which were verified by the range superintendent with the original record. The adjudicating authority also conducted verification of the documents and observed that unit was new industrial unit which commenced commercial p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame site and restarted commercial production on 14.10.2009 may be treated as a unit and whether their eligibility of availing benefit under the said Notification No.20/2007-CE dated 25.04.2007 can be allowed considering as a new unit. The Ld.Commissioner(Appeals) after examining all the documents held that the respondent is entitled for benefit of the exemption Notification No.20/2007-CE dated 25.04.2007. Against the said order, the Revenue is in Appeal before us. 3. Ld.Authorized Representative for the department submits that the respondent applied before the High Power Committed for renewal of their licence and their request was accepted and processed vide letter dated 04.06.2008 and later on it was cleared by High Power Committee of N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... your industry bearing No.Sl.No.DIB/PLY/JEIPORE/IE/21 dated 05.08.2008. The Ld.Counsel produced registration and licence to work a factory from Government of Assam dated 16.09.2008 and sanctioning of loan from North Eastern Development Finance Corporation Ltd. vide letter of sanction dated 09.04.2009. They have also produced certificate issued by District Industry and Commercial Centre, Dibrugarh, Assam. The certificate of registration w.e.f. 21.05.2009. All these documents have been verified by the Ld.Commissioner(Appeals) in the impugned order and thereafter observed as under:- 5. I have gone through the case records including those filed after the hearing and observe that the facts of the case are as straight as they could be. The fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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