TMI Blog2018 (4) TMI 1490X X X X Extracts X X X X X X X X Extracts X X X X ..... re - appeal allowed - decided in favor of appellant. - E/50430/2014 - A/61630/2018 - Dated:- 13-3-2018 - Mr. Ashok Jindal, Member (Judicial) And Me. Anil G. Shakkarwar, Member (Technical) Shri B.L. Narasimhan, Advocate present for the Appellant(s): Shri Satyapal, DR present for the Respondent(s): Per: Anil G Shakkarwar The present appeal is arising out Order-in-Original N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06/2005, 03/03/2006, 30/08/2006, 30/03/2007, 26/09/2007, 28/04/2008 and 06/11/2008 covering a period from January 2004 to December 2007. It was contended in the said show-cause notices that the appellant did not undertake activity of manufacture and therefore, the refund of Central Excise duty paid through PLA needs to be recovered. Therefore, there was a demand of Central Excise duty of The issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t name, character and use . He further submitted that Section 80-1B(4) of Income Tax Act, 1961 provided that an industrial undertaking in an industrially backward State shall be entitled to 100% deduction on profit and gains for five assessment years subject to the condition that such industrial undertaking begins manufacture during the period From April 1993 to March 2012 and the said provision w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-original. 5. Having considered the rival contention and on perusal of records, we find that the Hon'ble High Court of Delhi in appellant's own case through order dated 31/08/2009 in above stated case has ruled that the appellant is engaged in the manufacture of pharmaceutical foil and also held that the said activity amounted to manufacture and therefore, we set aside the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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