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2015 (3) TMI 1090 - CESTAT NEW DELHI

2015 (3) TMI 1090 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - Benefit of area based exemption notification - non-inclusion of their Khasra Nos. in Notification No.50/03-CE - Held that:- As regards, the claim under Notification NO.50/03-CE, though the goods being manufactured by the appellant are not in the negative list of Annexure I to the notification No.50/03-CE, there is no dispute that the khasra no. of the plot of land on which the factory is located are not the notified in the anne .....

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duty amount confirmed within twelve weeks from the date of this order. On deposit of this amount within the stipulated period, the requirement of pre-deposit of interest and penalty would stand waived and recovery thereof stayed - Partial stay granted. - E/Stay/52125-52126/2014 in Appeal No.E/51753-51754/2014 - STAY ORDER NO.51288-51289/2015 - Dated:- 17-3-2015 - Mr.Rakesh Kumar, Member (Technical) And Mr.S.K.Mohanty, Member (Judicial) ORDER PER: RAKESH KUMAR The appellant in their manufacturing .....

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e Hon ble Uttarakhand High Court against non-inclusion of their Khasra Nos. in Notification No.50/03-CE and that writ petition is still pending before the Hon ble High Court. It may be mentioned that the products manufactured by them are covered under exemption Notification NO.50/03-CE and if the Khasra No.of the plot of the land on which the factory is located were specified in Notification No.50/03-CE, they would have been eligible for the benefit of this exemption notification. 2. The appella .....

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le under Additional Duties of Excise (Goods of Special Importance) Act,1957 [AED (GSI)] and Additional Duties of Excise (Textiles and Textile Articles) Act, 1978[AED(T&TA)]. In the Notification No.49/03-CE dt.10.6.03 unlike the Notification No.50/03-CE, there is no condition that the goods should have been manufactured in the factories located in certain notified areas. The Notification No.49/03-CE is applicable to all the factories located in the State of Uttarakhand provided that the goods .....

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e impugned order dated 26.12.13 denied the benefit of exemption under Notification No.49/03-CE and confirmed the duty demand of ₹ 2,83,22,471/- against the appellant for the period from October2010 to March, 2013 alongwith interest on it under section 11AB and imposed penalty of equal amount on them under section 11AC and penalty of ₹ 25 lakh on Shri Akhilesh Pratap, Managing Director of the appellant company. Against this order of the Commissioner, these two appeals have been filed .....

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itted in the Notification No.50/03-CE; that for this, they have filed a writ petition before the Hon ble Uttarakhand High Court, that the matter is still pending before the High Court, that as is clear from the annexure II of the Notification No.50/03-CE, manufacturing units in their immediate neighbourhood namely, - M/s.Arora Plywood, M/s.Northern Plywood and New India Match Co. and General Timber Product are notified in this notification; that the appellant, therefore, have a strong prima faci .....

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it is applicable only to certain industries mentioned in the schedule to the Notification and though the appellant plead that they are covered by S.No.18 of the Schedule non timber forest produce based industry the unit manufacturing plywood, block board, flush doors, etc. cannot be said to be non-timber forest produce based industry, that in any case, since the Khasra No. of the plot of land on which the unit is located are not notified under No.50/03-CE, this exemption is also not applicable .....

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