TMI Blog2016 (11) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... rsus UNION OF INDIA [2015 (1) TMI 539 - GUJARAT HIGH COURT], where it was held that if, the unit/plant and machineries have been commissioned/installed (Fully) prior to 31-12-2005, the petitioner may be entitled to the benefits contained in the aforesaid Notification, on manufacture/production of cast iron articles for a period of five years from the date of commencement of the first commercial pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been listed for hearing on several occasions viz. 31.12.2015, 08.02.2016, 16.03.2016, 02.06.2016 and today. Even though the notices of hearing were sent at the address mentioned in EA-3 form, no one appeared nor is there any request for adjournment. 2. Briefly stated the facts of the case are that the Appellants had set up a new industrial unit in Kutch District of Gujarat after 31.07.2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund claims observing that the Appellant had failed to furnish the data relating production from machineries installed prior to 31.12.2005 and thereafter, the refund claim be restricted to in proportion to the production capacity. Aggrieved by the said Orders, the Appellants preferred appeals before the learned Commissioner (Appeals). The learned Commissioner (Appeals), after analysing the issue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he eligibility of the benefit of Notification No.39/2001-CE, dt.31.07.2001. It has been held that the production arising from the machineries installed after 31.12.2005, are not eligible to the benefit of said Notification which has been followed by the Tribunal in the case of CCE Rajkot Vs M/s Varsana Ispat Ltd - 2015-TIOL-2234-CESTAT-AHM. He submits that he has no objection in remanding the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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