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2016 (11) TMI 1095 - AT - Central ExciseArea based exemption - Eligibility to the benefit of Notification No.39/2001-CE, dt.31.07.2001 - installation of plant and machinery prior to and after 31.12.2005 - Held that: - the issue has been settled by Hon'ble Gujarat High Court in the case of SAURASHTRA FERROUS PVT. LTD. Versus UNION OF INDIA [2015 (1) TMI 539 - GUJARAT HIGH COURT], where it was held that if, the unit/plant and machineries have been commissioned/installed (Fully) prior to 31-12-2005, the petitioner may be entitled to the benefits contained in the aforesaid Notification, on manufacture/production of cast iron articles for a period of five years from the date of commencement of the first commercial production of such goods on such unit. Therefore, in the interest of justice, it is prudent to remit the matter to the Adjudicating authority to decide the refund claims afresh in accordance with the principle of law laid down in the aforesaid decision of the Hon'ble Gujarat High Court and the observations recorded by the learned Commissioner (Appeals) in the impugned order - a reasonable of opportunity of hearing granted to the Appellant - appeal disposed off by way of remand.
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