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Commissioner of Central Excise & ST, Jammu Versus M/s. Power Waves Industries

2017 (6) TMI 756 - CESTAT CHANDIGARH

Substantial expansion of installed capacity - benefit of N/N. 56/2002-CE dated 14.11.2002 - The sole allegation of the Revenue is that as the said Village Tehrara is not mentioned in the Annexure-II of the N/N. 56/2002 ibid, the respondent is not entitled to the benefit of said notification - denial also on the ground that the date of employment increased is not mentioned in the certificate - Held that: - We have gone through the certificate issued by GM, DIC which clearly shows the date of expa .....

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009-DB - A/61096/2017-EX[DB] - Dated:- 1-6-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Harvinder Singh, A.R. for the Appellant/ Revenue Shri A.S. Gill, Advocate for the Respondent-assessee ORDER Per: Ashok Jindal The Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) granted the benefit of exemption under Notification No. 56/2002-CE dated 14.11.2002, to the respondent. 2. The facts of the case are that the uni .....

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Manager, District Industries Centre has not mentioned the date of expansion. Therefore, the benefit of Notification No.56/2002 ibid was denied by the adjudicating authority and on appeal, after examining the relevant record, ld. Commissioner (Appeals) allowed the appeal. Against the said order, the Revenue is in appeal before us. 3. Ld. AR reiterated the grounds of on which the adjudicating authority has denied the benefit of exemption notification. 4. On the other hand, ld. Counsel for the res .....

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od there was confusion with regard to the name of the village and to that effect TRU vide letter F.No.354/62/2008-TRU dated 25.04.2008 had issued the instructions to jurisdictional authorities to seek clarification from the State Revenue authorities to the effect whether the said village in which the unit is located is eligible for the benefit of notification or not. Consequent to this TRU letter, the jurisdictional authorities sought clarification vide letter dated 02.07.2008, from the State Re .....

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date of employment increased is not mentioned in the certificate and the second is, the location of the unit does not fall in the annexure to the notification. We have gone through the certificate issued by GM, DIC which clearly shows the date of expansion as 15.05.2007. Therefore, the understanding of the Revenue is misplaced that there is no expansion. Accordingly, this observation of the revenue is held as not sustainable. On the second issue, we find that, as per TRU letter dated 25.04.2008 .....

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