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2017 (12) TMI 505 - AT - Central ExciseArea Based Exemption - N/N. 32/99-CE dated 08.07.1999 amended vide N/N. 5/2002-CE dated 12.02.2002 - denial on the ground that claim that new factory was established at the cited address was found to be false in as much as the invoices under which it was claimed that various items of machineries were purchased, were found to be fake and fabricated - Held that: - The N/N. 32/99-CE dated 08.07.1999 granting the area based exemption was amended vide N/N. 5/2002 dated 12.02.2002. After the said amendment, the site in which the appellant was situated was covered within the definition of industrial area and the appellant became eligible for such benefit. From the SCN as well as the impugned order we do not find that any verification of the machines actually installed and working in the unit has been carried out. Further, the entire case has been build up on the basis of the statements of the suppliers of plant and machineries. In the absence of any documentary corroboration as such the statements cannot be admitted as gospel truth. The evidence on record would not justify the withdrawal of the benefit which was extended only after careful consideration and inspection of the factory at the relevant time - appeal allowed - decided in favor of appellant.
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