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2015 (12) TMI 659 - CESTAT NEW DELHI

2015 (12) TMI 659 - CESTAT NEW DELHI - 2015 (329) E.L.T. 462 (Tri. - Del.) - Area based exemption under Notification NO.50/03-CE dt.10.6.03 at new premises after shifting of factory - no production was undertaken by the appellant at new address on or before 31.3.10 - Held that:- 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 departmentí .....

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tion would be eligible for exemption under Notification No.50/03-CE for residual period of exemption. When the department does not dispute that the appellant had commenced commercial production with effect from 30.3.10 from their old unit and has accepted their Form A return for period from April, 2010 to June, 2010 wherein certain production of LED lanterns has been declared, when the district industries centre has confirmed the shifting of factory to the new location and when the installation .....

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ated:- 31-3-2015 - Mr.Rakesh Kumar, Member (Technical) And Mr.S.K.Mohanty, Member (Judicial) For the Petitioner: Shri R.K.Philip, Advocate For the Respondent: Shri R.k.Grover, AR ORDER PER: RAKESH KUMAR The appellant in their manufacturing unit located at Parwanoo, District Solan, Himachal Pradesh manufacture LED Lanterns chargeable to central excise duty under heading 8513 of the Central Excise Tariff. Their unit it located at Khasra No.632-633, Plot No.7A, 2nd Floor, Gabriel Road, Sector-2, Pa .....

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ellant 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 Solan, Himachal Pradesh. On 9.7.2010, the jurisdictional Superintendent of Central Excise wrote to the appellant seeking certain information and documents, namely - copy of letter dt.2.7.10 submitted to Assistant Commissioner, Simla, for shifting of factory .....

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ther it has resulted into any enhancement of capacity of production. The appellant submitted the required information 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 dt.9/7/10 of the Superintendent was also furnished. 1.2 The department was of the view that as no production was undertaken by the appellant at new address on .....

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erest 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 ₹ 11,80,000/- and ₹ 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 Commis .....

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d for availing the exemption under Notification No.50/03-CE dt. 10.6.03 has been filed to the jurisdictional Assistant Commissioner, Shimla on 27.3.10, that subsequent to filing of declaration, there was no query from the department, that the appellant carried out manufacturing in this manufacturing unit during the period from March,10 to June, 10; that the appellant also filed Form-A return to the jurisdictional Assistant Commissioner, with a copy to the Range Superintendent wherein the details .....

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ant intimated 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 .....

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appellant has given the certificate regarding details of machinery and manufacturing process, and the installed capacity to manufacture LED lanterns; that absolutely no enquiry was conducted by the department in support of the allegation, that this is not the case of shifting of factory from the old location to a new location; that the appellant had commenced commercial production prior 31/3/10, and therefore, the benefit of exemption Notification No.50/03-CE cannot be denied, and in this regard .....

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impugned order. 5. We have considered the submissions made from both sides and perused the records. 6. The appellant manufacture LED lanterns chargeable to central excise duty under chapter 85 of the Tariff. There is no dispute that earlier their unit was located at 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 p .....

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em. The appellant shifted to new location at Khasra No.15/1, Plot No.105-C, Industrial Area, Sector-1, Parwanoo, District Solan, Himachal Pradesh and in this regard, they submitted necessary information to the department on 2.7.10. The department in pursuance to this intimation, sought certain information from the appellant under its letter dt.9.7.10, the information and documents sought by the department were (a) copy of letter dt.2.7.10 submitted to Assistant Commissioner, Shimla, regarding fo .....

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of shifting, (g) certificate of connection of electricity and load at new premises, (h) details of labour, certificate of revenue authorities showing khasra no. and Hadbast No. of new premises, (i) certificate of DIC regarding registration of new premises, (k) certificate of chartered engineer regarding verification of plant & machinery at the new premises alongwith details thereof, Besides this, this letter also asked the appellant to confirm whether there is any addition in the plant & .....

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