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2015 (8) TMI 296 - AT - Central ExciseArea based exemption - Denial of exemption claim under Notification No. 50/2003-CE dated 10/06/2003 - to deny exemption for the period prior to January 2008 on the ground that the appellant has not opted for exemption - Held that:- The appellant is located in area which gives benefit of Notification No. 50/2003-CE i.e. area based exemption. Appellant is manufacturing the final product which is specified in the list for claiming exemption under the said notification. The appellant has filed in the list for claiming exemption under the said notification. The appellant has filed a declaration on 28/07/2006 declaring the goods which they are manufacturing and details of their unit. Appellant is regularly filing the details of their clearances during the impugned period periodically. On 15th January, 2008 a query was raised in response to the declaration filed by the appellant on 28th July 2006 for want of nature of inputs being used in manufacturing of final product which was also provided by the appellant vide their letter dated 25/01/2008 - As it is the understanding of the Department itself that non-supplying the details of nature of inputs to be used by the appellant prior to January 2008 was not a suppression in that case the denial of benefit of exemption notification shall become fatal to the appellant. - when the allegation of suppression has been dropped against the appellant, the appellant is entitled for benefit of exemption Notification No. 50/2003-CE during the impugned period also - Decided in favour of assessee.
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