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M/s Euro Multivision Ltd Versus Commissioner, C. Ex. & S. Tax, Rajkot

Area based exemption - Eligibility to the benefit of Notification No.39/2001-CE, dt.31.07.2001 - installation of plant and machinery prior to and after 31.12.2005 - Held that: - the issue has been settled by Hon'ble Gujarat High Court in the case of SAURASHTRA FERROUS PVT. LTD. Versus 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 .....

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ed by the learned Commissioner (Appeals) in the impugned order - a reasonable of opportunity of hearing granted to the Appellant - appeal disposed off by way of remand. - Appeal No.E/1560-1565/2008 - Order No.A/10499-10504/2016 - Dated:- 8-6-2016 - Dr. D.M. Misra, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For Appellant: None For Respondent: Dr. J. Nagori, A.R. (Addl. Commr.) Per: Dr. D.M. Misra None was present for the Appellant. The matter has been listed for hearing on seve .....

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es, Govt. of Gujarat, Gandhinagar, certified the original value of investment in Plant & Machinery as ₹ 40,89,21,876/- and accordingly became eligible to the benefit of Notification No.39/2001-CE, dt.31.07.2001, as amended. The commercial production of the unit had started from 04.04.2005. Initially the production capacity was 75 lakhs unit/pm and later it was increased on addition of Plant and Machinery by further 75 lakhs unit/pm, totaling to 150 lakh units. Claiming the benefit of s .....

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. The learned Commissioner (Appeals), after analysing the issue and observations of the Adjudicating authority, came to conclusion that the reasoning recorded by the Adjudicating authority restricting the refund to 50% of the claim without ascertaining the facts of actual date of addition of capacity is not in accordance with the provisions contained in the said notification and since the record was insufficient, to determine the issue, remanded the case to the Adjudicating authority for reconsi .....

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