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M/s M.R. Tubes Pvt. Ltd. Versus CCE, Meerut–I

2018 (2) TMI 907 - CESTAT NEW DELHI

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 Such option shall be effective from the date of exercise and shall not be withdrawn during the remaining part of the financial year.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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i Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri R.M. Saxena, Advocate - for the appellant. Shri H.C. Saini, Authorized Representative (DR) - for the Respondent. ORDER Per: B. Ravichandran The appellant is aggrieved by the order dated 25/04/2016 of Commissioner (Appeals-I), Meerut. The brief facts of the case are that M/s Adhunik Telecom Services Pvt. Ltd. (ATSPL) established a manufacturing unit in Uttrakhand for manufacture of sheet metal components and auto pa .....

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the said purchase. In the meantime, on 06/04/2013 ATSPL gave intimation to the Jurisdictional Assistant Commissioner for availing the area based exemption w.e.f. 22/04/2013. Previous to that date, they were paying applicable excise duty on the finished goods. After acquiring the manufacturing facility from ATSPL the appellants filed an intimation on 27/08/2013 opting to avail area based exemption. The Revenue did not allow such exemption to the appellant on the ground that they have taken over t .....

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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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ufacturing unit on 01/03/2013 itself in terms of MoU, the intimation to avail area based exemption should have been filed immediately. Further, there is no merit in the claim of the appellant that they can opt for exemption any time in the financial year. The scheme is to be operated for the whole financial year and there is no provision for opting in or opting out in the middle of the financial year. Regarding intimation given by the appellant, the learned AR submitted that the lower authoritie .....

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nt to avail the area based exemption. We note that the notification stipulates as below :- (i) The manufacturer who intends to avail of the exemption under this notification shall exercise his option in writing before effecting the first clearance and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year . 5. It is clear that the statutory mandate is that the manufacturer should opt in writing before affe .....

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