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2022 (8) TMI 983 - CESTAT NEW DELHIArea Based Exemption - whether the gold and silver unit which was purchased by the respondent/assessee was availing the area based exemption or not? - HELD THAT:- The tribunal in CCE & ST, DEHRADUN VERSUS M/S. PARAJ EXIM [2018 (1) TMI 1689 - CESTAT DELHI], observed that “the whole issue is whether the gold unit which was purchased by the respondent was availing the area based exemption or not” and remanded the matter to the adjudicating authority for this limited purpose. It is clear from paragraph 4 of the final order that the tribunal was aware that the respondent had purchased only the silver and gold unit from OSMI on 15 October 2015 and it is evident from paragraph 3 that this tribunal was aware that this unit was established by OSMI in October 2015 and due intimation was given to the Department. The submission of the learned Authorized Representative is agreed upon that the tribunal had an incorrect impression that the entire unit of OSMI was transferred to the respondent and accordingly passed the final order. The final order passed by this tribunal attained finality and the matter was remanded for the limited purpose of verification of the fact as to whether the gold unit was availing the benefit of area based exemption notification or not. Appeal dismissed - decided against Revenue.
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