Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 596 - AT - Central ExciseArea Based exemption - benefit of the exemption N/N. 50/2003-CE - opportunity of personal hearing was not given - violation of principles of natural justice - HELD THAT:- In the show cause notice itself the appellant was asked to submit a reply and also indicate if it wished to be heard in person. This is not a case of the principles of natural justice being violated but is a case where the appellant chose not to utilise the opportunity of defending its own case and then trying to benefit from its own decision by accusing the original authority of not giving an opportunity of personal hearing. There are no force in this submission. The appellant tried to counter the Panchnama recorded by the officers by relying on various documents which it had submitted to various state and other authorities. A perusal of the documents listed shows that these are either licences or registrations obtained by the appellant or applications or declarations filed by it to various authorities. None of these is a document establishing that the commercial manufacture had commenced before 31 March 2010 - None of the documents which are said to have been produced before the Commissioner (Appeals) pertain to physical verification and finding of any authority to show that the factory was set up and commercial production commenced before 31 March 2010. Therefore, there are no force in this ground of appeal also. Commencement of commercial production prior to 31 March 2010 - HELD THAT:- It is hard to believe this assertion when the plant itself was not set up before 31 March 2010 as per the Panchnama drawn on physical verification. The Panchnama mentions that in a room only a few hand presses and one grinder bench were lying at the time of verification. There are no force in this ground of appeal of the appellant also. The appellant is not entitled to the benefit of exemption N/N. 50/2003-CE dated 10.06.2003 and the impugned order needs to be upheld - Appeal dismissed.
|