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2023 (6) TMI 949 - CESTAT KOLKATAArea based exemption - Set up of new unit at the same site / old site - Benefit on establishment of new unit as per N/N. 20/2007-CE Dated 25.04.2007 denied - case of Revenue is that when the ban was removed, the respondent applied for start of their unit on the same site, the same cannot be termed as new unit, so, they can not avail benefit of exemption Notification No.20/2007-CE Dated 25.04.2007 - HELD THAT:- It is a fact on record that the unit of the respondent was functional prior to 12.12.1996, when the ban was imposed on the industry of the appellant. Thereafter the appellant surrendered their factory licence on 10.01.2002 and also surrendered their Central Excise registration on 10.04.2003. Moreover, machinery was also transferred to the Rajkot (Gujarat) factory and list of the machinery was also produced before us. Some plant and machinery was sold by the appellant, that details thereof was also placed on record. Director, Shri M.P.Pariwal also resigned on 20.03.2004 from Board of Directors. Thereafter, the appellant has obtained licence from office of the Divisional Forest Officer, Dibrugarh, Assam vide letter dated 06.08.2008, wherein it has been mentioned that in pursuant of the above, a fresh licence is being issued to your industry bearing No.Sl.No.DIB/PLY/JEIPORE/IE/21 dated 05.08.2008. The Ld.Counsel produced registration and licence to work a factory from Government of Assam dated 16.09.2008 and sanctioning of loan from North Eastern Development Finance Corporation Ltd. vide letter of sanction dated 09.04.2009. They have also produced certificate issued by District Industry and Commercial Centre, Dibrugarh, Assam. On going through the finding of the Ld.Commissioner(Appeals) in the impugned order and the documents placed here, which are evident that the respondent has established a new unit although at the same site. The respondent is entitled for benefit of exemption Notification No.20/2007-CE dated 25.04.2007 - Appeal of Revenue dismissed.
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