Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1781 - AT - Central ExciseArea Based Exemption - benefit under N/N. 49/2003-CE dated 10.06.2003 denied to the appellant for want of the declaration about availing the said exemption to be filed with the jurisdictional Assistant Commissioner - precedent decisions on the issue not considered - HELD THAT:- The admitted fact of the case is that the requisite declaration was given by the Appellant vide letter dated 18.08.2009, to not to the Deputy Commissioner, Dehradun, who is the Jurisdictional Commissioner but to the Superintendent of Central Excise, Kotdwar - It is also an admitted fact that all requisite documents as required in the said notification have also been forwarded by the Appellant to the department. However, instead of forwarding to the Jurisdictional Assistant Deputy Commissioner, same were forwarded to the Commissioner of Commercial Tax, Kotdwar, DGM, Dehradun and also to the Fire Station Officer. It is also no-where been disputed that the hand held computers as are manufactured by the Appellant are covered by the impugned exemption notification. The Appellant unit is also admittedly located in the Sigaddi Growth Centre (SIDCUL) near Kotdwar, District Pauri Garhwal, Uttar Pradesh, i.e. the area as notified in the impugned notification. It becomes clear that despite the same issue stands already decided by this Tribunal in favour of the appellant, department continued issuing notices for the subsequent periods in sheer violation of the findings arrived by this Tribunal in the previous appeals. This is observed as an act against the judicial protocol, hence, cannot be allowed to sustain. The department is rather warned to be careful about the decision of this Tribunal and of superior courts to be followed and applied in the similar facts and circumstances. Due consideration must be given to Judicial pronouncement unless & until the genuine reasons distinguishing these pronouncements from the case in hand are duly recorded. Appeal allowed - decided in favor of appellant.
|