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2009 (3) TMI 301 - CESTAT, KOLKATAAppellant filed this Appeal against the impugned order whereby benefit of Notification No. 20/07-C.E., dated 25-4-2007 was denied. As per the condition of the Notification the exemption from payment of Central Excise duty is only in respect of a new industrial unit which commenced commercial production on or after 1st day of April, 2007, but not later on 31st day of March, 2017. - Appellant manufactured 4900 railway sleepers valued at Rs. 28.5 lakhs, in the month of January 2007 and cleared to Railways. This production quantity was reflected in RG-1 record and ER-1 returns. There is no evidence on record to show that the sleepers were cleared for non-commercial consideration. As the appellant commenced commercial production prior to that mentioned in the notification hence are not entitled for the benefit of Notification No. 20/07-C.E. – appeal is dismissed
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