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2018 (2) TMI 907

Area Based Exemption - dispute in the present case mainly relates to the fact relating to the date of change of ownership of the unit and the date of filing intimation by the appellant to avail the area based exemption - Held that: - It is clear that the statutory mandate is that the manufacturer should opt in writing before affecting the first clearance. Such option shall be effective from the date of exercise and shall not be withdrawn during the remaining part of the financial year. Except fo .....

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rts. They have availed area based exemption under Notification 50/2003-CE dated 10/06/2003. However, on 06/04/2010 ATSPL gave an intimation to the Revenue to opt out of the area based exemption scheme for the financial year 2010-2011 thereafter they continued to discharge Central Excise duty without availing the exemption. The appellant purchased the manufacturing facility in terms of MoU dated 01/03/2013. They have taken possession of the unit on 14/08/2013 after the execution of sale deed for .....

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of various events relevant to the present case. It is the submission of the appellant that the exemptions are granted to the manufacturing unit in the designated area and the ownership is of no consequence. While the notification did not bar the manufacturing unit from availing area based exemption from any particular date, but the choice made should be applicable for the whole financial year. Except for this stipulation, there is no condition regarding opting in or opting out of the scheme by t .....

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s clearly recorded that the said intimation is given only on 06/02/2015. As such, the applicability of area based exemption, if any, will not arise prior to such intimation. The requirement to file intimation is a statutory condition and cannot be considered as procedural. 4. We have heard both the sides and perused the appeal record. The dispute in the present case mainly relates to the fact relating to the date of change of ownership of the unit and the date of filing intimation by the appella .....

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ing evidence available with the jurisdictional officer. The appellant strongly pleads that they have all the supporting evidences to claim the due intimation as per the notification. On verification of such facts, the Original Authority has to decide the case afresh. The appellant also contesting the reliability of a letter dated 08/04/2010 purported to have been given by Manager of ATSPL to the Revenue. The appellants claimed they are not party to the said intimation and in any case they are no .....

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