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CCE, Meerut I Versus M/s Dixon Utilities & Export (P) Ltd.

2016 (1) TMI 883 - CESTAT NEW DELHI

Area based exemption availed under Notification No. 50/2003-CE dated 10/06/2003 - effect of correction in the name of village / area in the notification - Held that:- Observation made by the Tribunal in the case of Tirupati LPG Industries Ltd. vs. CCE, Meerut - I (2015 (10) TMI 622 - CESTAT NEW DELHI ) wherein in the identical situation this Tribunal hold that -just because the village in which Industrial area falls was wrongly mentioned and village name is corrected by amending notification, wh .....

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Decided in favour of assessee. - Excise Appeal No. 687 of 2007 with CO No. 152 of 2007 - Final Order No. 53500/2015 - Dated:- 18-11-2015 - Shri Ashok Jindal, Member (Judicial) And Shri B. Ravichandran, Member (Technical) For the Petitioner : Ms. Neha Garg, Authorized Representative (DR) For the Respondent : Shri Amit Jain, Advocate ORDER Per. Ashok Jindal :- Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) allowed area based exemption availed by the resp .....

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as their address and factory is situated therein. The Range Superintendent wrote a letter to the respondent to say that the factory situated at Plot No. C-3/1 and 262 M, Central Hope town, Pargana Pachwadun, Tehsil Vikasnagar as certified by Tehsil Vikasnagar does not get covered under Notification No. 50/2003-CE ibid. The respondent reply that they would like to establish their second establishment of line on plot No. 262, Selaqui Industrial Area, Selaqui and they are entitled for exemption as .....

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ated 24/11/2003 of Survey Naib Tehsildar regarding location of Khasra No. 262 and Plot No. C-3/1 of the unit and copy of Lease Rent Agreement dated 17/09/2003. Thereafter verifying certain records the Adjudicating Authority allowed the exemption under Notification No. 50/2003-CE ibid on the clarification that the Khasra No. 262 of the unit is covered at Sl. No. 11 of Annexure II appended to the Notification No. 50/2003-CE dated 10/06/2003 in Selaqui Industrial Area, Selaqui, Dehradun. The said o .....

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ory is located at Central Hope Town, whereas as per a certificate of Naib Tehsildar the factory is located in Selaqui Village therefore they are not entitled for exemption. It is also submitted that the said notification was amended by Notification No. 27/2005-CE dated 19th May, 2005 wherein the Village Selaqui was substituted by the word Central Hope Town and Camp Road. Therefore, from the said notification also it is clear that prior to 19th May 2005 the respondent are not entitled to avail ex .....

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Tribunal in the cases of CCE, Hyderabad vs. Restile Ceramics Ltd. reported in 2008 (11) S.T.R. 245 (Tri. - Bang.), CCE, Hyderabad vs. Arch Pharmalabs Ltd. reported in 2009 (239) E.L.T. 381 (Tri. - Bang.), CC & CE, Hyderabad IV vs. Gland Pharma Ltd. reported in 2012 (280) E.L.T. 270 (Tri. - Bang.), CCE, Indore (M.P.) vs. Ambika Refinery reported in 2014 (299) E.L.T. 384 (Tri. - Del.). 5. On merits he submits that the case is squarely covered by the decision of Tirupati LPG Industries Ltd. vs. .....

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ndent seems to be valid. On merits also, we find that a similar/identical issue came up before this Tribunal in the case of Tirupati LPG Industries Ltd. vs. CCE, Meerut I (supra), wherein this Tribunal observed as under :- 7. As regards, the first point of dispute, the factory in which both the units are located is on Khasra Nos. 235, 237, 238/2 and 238/2 in village Central Hope Town, Tehsil Vikasnagar, of district Dehradun. In Annexure II, under Existing Industrial Estates/Regions of District D .....

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2003-CE dated 10/06/2003 was amended and against Sl. No. 11 of the existing Industrial Estates/Regions of District, Dehradun in Annexure II, the entry Selakui under column No. 3 pertaining to village, was substituted by Village Selakui, Central Hope Town and Camp Road . The Department s contention is that only w.e.f. 19/5/2005 the Khasra No. of the appellant unit got covered under the Notification No. 50/2003-CE and during period prior to 19/5/2005 the appellant unit would not be eligible for th .....

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Annexure III appended thereto. The Industrial areas, Industrial estates etc. are specified in Annexure II and III, while the 2nd column mentions the name of the Industrial area, Industrial estate etc. the 3rd and 5th columns mention the village and the Tehsil under which the Industrial area/Industrial estate etc. falls. Column 4 mentions the khasra number of the plots of land of which the Industrial area/Industrial estate comprises. In this case the appellant s factory is located at Khasra No. .....

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ified Industrial area and therefore eligible for exemption even during the period prior to 19/5/2005. By notification No. 27/2005-CE dated 19/5/2005, against Sl. No. 11 of the list of existing Industrial areas of District Dehradun given in Annexure II, only the name of the village mentioned in 3rd column against Selakui Industrial Region was changed from Selakui to Village Selakui, Central Hope Town and Camp Road . The amendment by Notification No. 27/2005-CE, dated 19/5/2005, by which the name .....

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