TMI Blog2015 (12) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... installed capacity, in our view, there is absolutely no ground to treat the appellant unit as having commenced their commercial production in July, 2010 and deny the exemption on this basis. Even in terms of Board’s circular dated 17.2.12, an eligible unit physically shifting to new location 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 to new premises, attested copy of site plan, copy of rent deed, stock position as on the date of shifting, certificate of connection of electricity and load at new premises, de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich, 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 Commissioner, the Commissioner (Appeals) has upheld the order of the Joint Commissioner. Against this order of CCE (Appeals), this appeal has been filed. 2. Heard both sides. 3. Shri R.k.Phillips, Advocate, the learned Counsel for the appellant, pleaded that the appellant unit had commenced commercial production before 31.3.10 at its old location at Khasra No.632-633, Plot No.7A, 2nd Floor, Gabriel Road, Sector-2, Parwanoo, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her 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, District Solan, Himachal Pradesh in July, 2010, was also intimated to Disctrict Industries Centre they have informed that change of address has been taken on their record, that chartered engineer after visiting the factory of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 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) cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 certified the existence of machinery and plant at the new premises and also the installed capacity, in our view, there is absolutely no ground to treat the appellant unit as having commenced their commercial production in July, 2010 and deny the exemption on this basis. Even in terms of Board s circular dated 17.2.12, an eligible unit physically shifting to new location would be eligible for exemption und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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