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M/s. Khurana Oleo Chemicals Versus CCE, Chandigarh

2016 (10) TMI 382 - CESTAT CHANDIGARH

Denial of area based exemption - non-fulfillment of conditions mentioned in the notification - N/N. 50/03-CE dated 1.10.2003 - acquisition of M/s.Stanley Controls a manufacturing unit located at Solan district in Himachal Pradesh - whether the denial of area based exemption to appellant is justified? - Held that: - The capital goods available with the earlier unit are listed and transferred to the new premises. The nature of capital goods and the fact that they were installed in the new prem .....

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ship would not jeopardize the admissibility of exemption for remaining part of the period. The guidelines have been issued with regard to the shifting of eligible unit to new location. - No merit in the impugned order - appeal allowed - area based exemption granted to appellant - decided in favor of appellant. - E/51033/2015-(DB) - Final Order No. 61111/2016 - Dated:- 11-8-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Shri B.L. Narsimhan, Advocate for .....

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terms of the said notification. The Revenue by entertaining the view that they have not fulfilled the conditions of the notification initiated proceedings against them which resulted in the Order-in-Original dated 4.7.2014. The original authority denied the area based exemption to the appellant which was confirmed by the impugned order. 3. Learned Counsel for the appellant submitted that the lower authorities have erred in disallowing the concession to the appellant on wrong appreciation of the .....

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der which reached finality. (c) the appellants have correctly availed the area based exemption as they have followed the procedure and fulfilled all the conditions in terms of Notification 50/03-CE dated 1.10.2003. M/s Stanely Controls were engaged in the manufacture of solenoid valve. The said unit was purchased and taken over by the appelants in terms of agreement dated 21.08.2013. The machineries of the said unit have been shifted and installed in the appellant's new premises which also f .....

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. (f) they have fulfilled all the conditions as required in terms of the Board's circular No.939/29/2010-CX dated 20.12.2010 and Circular No.960/03/2012 dated 17.2.2012 . There is no case for denial of exemption to the appellant. 4. Learned AR supported the decision of the lower authorities. He submitted that M/s. Stanely Control who operated under area based exemption in 2009 stopped manufacturing and were virtually non functional at the time of purchase by the appellant. Further, the appel .....

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ed by the chartered engineer in performa Part I and Part II. The lower authorities suspected the genuineness of the certificate on the ground of covering letter was dated earlier. This was explained by the learned Counsel for the appellant stating that the said letter was delivered to the jurisdictional officer on 25.2.2013 only after obtaining and enclosing chartered engineer certificate. Thus, their letter dated 25.2.2013 was with jurisdictional Superintendent. We note that the covering letter .....

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