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Commissioner of Central Excise, Mumbai Versus Industrial Engineers

2015 (11) TMI 457 - CESTAT MUMBAI

Benefit of small scale industry exemption under notification number 8/2003 CE - whether the first appellate authority has erred in setting aside the demands raised for the period beyond the limitation or otherwise - Held that:- Unit at Andheri filed the declaration as required and for availament of the benefit of the notification number 8/2003. At the time of the filing such declaration they had no intention to start new business at another unit hence availment of Cenvat credit and benefit of no .....

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07 & E/CO/137/07 - Dated:- 8-10-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri N.M. Prabhudesai, Supdt. (AR) For the Respondent : Shri S.P. Mathew, Advocate with Shri Ajay Singh, Advocate ORDER Per: M.V. Ravindran This appeal is filed by the revenue against Order-in-Appeal No. CPA/01 & 02/M-IV/07 dated 23.01.2007. The respondent has also filed Cross Objection against the said appeal. 2. Heard both sides and perused the records. .....

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from their Andheri unit. The respondent when they started the Vasai unit, they preferred to avail the benefit of notification number 9/2003 CE. The difference between both the notification is that under 8/2003 assessee is eligible to clear the goods without payment of duty till the clearances do not cross hundred lakhs of rupees without availing benefit of Cenvat, while notification number 9/2003 mandates for discharge of duty from first clearances till the clearance of hundred lakhs, at a conc .....

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inputs at their Vasai unit. It is the submission that the declaration filed at with the authorities of Andheri unit does not indicate the same hence extended period was correctly invoked. 5. Learned Counsel appearing for respondent would draw our attention to the declarations made by them and submit that at Andheri unit they had filed the declaration on 01/04/03 when they started manufacturing and availed the benefit of notification number 8/2003; that the unit at Vasai was started in June 2003 .....

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first appellate authority to drop the proceedings for the extended period. 6. On consideration of the submissions made by both sides, we find that the revenues appeal is without any merit for more than one reason. 7. Firstly, we find from records that the unit at Andheri filed the declaration as required and for availament of the benefit of the notification number 8/2003. At the time of the filing such declaration they had no intention to start new business at another unit hence availment of C .....

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otifications could be availed simultaneously or not, this matter needs to be decided. From departments side Shri.Kachri, Supdt. objected to this. But the learned consultant Shri. Birari has pleaded that there has been hardly any blatant violation legal or procedural aspects of laws in the present matter. It's not the case as if no duty was paid by the appellant or did not follow the existing settled law in the given situation. The following two aspects help them in coming clean from the clut .....

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