9911796707
TMI Blog2015 (12) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... r-2, Parwanoo, District Solan, Himachal Pradesh. The appellant company wanted to avail duty exemption under Notification NO.50/03-CE dt.10.6.03 in respect of this unit and accordingly, filed the necessary declaration to the Assistant Commissioner on 27.03.10. According to the appellant, their unit started manufacturing operation on 30.3.2010. 1.1 Since the area available at Khasra No.632-633, Plot No.7A, 2nd Floor, Gabriel Road, Sector-2, Parwanoo, District Solan, Himachal Pradesh was small and the appellant required more space for expansion of its business, the appellant on 2/7/2010 intimated the Assistant Commissioner, Shimla about shifting of their factory to Khasra No.15/1, Plot No.105-C, Industrial Area, Sector-1, Parwanoo, District S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o December, 11 and also for imposition of penalty under Rule 25. Subsequently another show cause notice dt.7.5.12 was issued for duty demand from the appellant amounting to Rs. 38,75,003/- for the period April, 11 to December, 11 alongwith interest under section 11AB also for imposition of penalty under rule 25. 1.3 Both the SCNs were adjudicated by the Joint Commissioner by a common Order-in-Original dt.30.1.13, by which, the above mentioned duty demands of Rs. 11,80,000/- and Rs. 38,75,000/- were confirmed against the appellant alongwith interest under section 11AB and penalty of equal amount was imposed under Rule 25 of Central Excise rules, 2002. On appeal being filed by the appellant against the order of the Joint Commissioner, the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the jurisdictional central excise authorities, that the jurisdictional Superintendent, Central Excise, vide its letter dated 9.7.10 sough certain information and certain documents including certificate issued by DIC regarding registration of new premises, certificate of chartered engineer regarding verification of plant & machinery at the new premises alongwith details thereof, and the information whether there is any addition in the plant & machinery and whether it has resulted in any enhancement of capacity of production., stock position on the date of shifting, and all the information and the documents sought have been furnished, that the shifting of the factory to Khasra No.15/1, Plot No.105-C, Industrial Area, Sector-1, Parwanoo, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Khasra No.632-633, Plot No.7A, 2nd Floor, Gabriel Road, Sector-2, Parwanoo, District Solan, Himachal Pradesh and this khasra no. is notified under Notification No.50/03-CE. According to the appellant, they have commenced commercial production on 30.3.10 and had filed the declaration for availing the exemption under Notification No.50/03-CE on 27/03/10 to the jurisdictional Assistant Commissioner Central Excise. This claim of the appellant is not disputed by the department. It is also seen that the appellant have filed declaration regarding quantum of production in form A under Rule 12 of Central Excise Rules, 2002 for the period from April, 10 to July, 10 giving the details of quantum of goods manufactured and cleared by them. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has resulted into any enhancement of capacity of production. There is no dispute that the above information was submitted by the appellant to the superintendent under their letter dated 4.8.2010 under which they enclosed rent deed with the owner of the premises and NOC from the pollution control department. Besides this, other information sought in the letter of the Superintendent was also furnished. It is seen that change of address has been intimated to district industries centre and district industries centre confirmed the change of address. When the information submitted by the appellant in respect of department's letter dt.9.7.10, and the documents furnished by the appellant are not disputed, chartered engineer's certificate has cert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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