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2019 (3) TMI 661 - AT - Central ExciseArea Based exemption denied - N/N. 49-50/2003 dated 10.06.2003 - mandatory declaration has been filed by the appellant or not? - communication from General Manager, District Industries Centre, Shimla, whether taken as intimation in terms of notification or not? - Held that:- Admittedly, the appellant has failed to bring any documents on record to show that they have filed mandatory declaration in terms of the Notification No. 49-50/2003 dated 10.0602003. In that circumstances, issue No. 1 is answered against the appellant as there is no documentary evidence on record - Further, the communication received from General Manager, District Industries Centre, Shimla has been placed on record dated 16.10.2008 wherein the General Manager, District Industries Centre, Shimla has sent a communication to Deputy Commissioner, Central Excise Division, Mukund Nivas, Panthagarh, Shimla which certified that the appellant has started a unit of Harbal Cosmatic in the state of Himachal Pradesh, this fact has not been denied by the Revenue with any cogent evidence. Therefore, the said communication is to be taken as the date of intimation to the department in term of Notification No. 49-50/2003 dated 10.06.2003. As it was in the knowledge of the department that the appellant has installed a unit of Harbal Cosmatic in the state of Himachal Pradesh, through intimation by General Manager, District Industries Centre, Shimla dated 16.10.2008 - the appellant is entitled for the exemption of the said notification w.e.f. 16.10.2008. Appeal allowed - decided in favor of appellant.
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