TMI Blog2018 (7) TMI 2093X X X X Extracts X X X X X X X X Extracts X X X X ..... obtained Central Excise registration and the Unit has been set up within the premises which is otherwise registered in the name of M/s. Siotia Steels Limited, Guwahati which existed prior to 24-12-1997 - also, M/s. Siotia Steels Limited, Guwahati neither applied for any amendment to their existing registration certificate before or after execution of the Lease Agreement dated 29-4-2003 nor surrendered their registration certificate. It is the case of the respondent that there was no pecuniary relationship between them and M/s. Siotia Steels Limited, Guwahati - The fact that M/s. Siotia Steels Limited, Guwahati did not surrender/amend their registration certificate cannot be a ground to deny the statutory benefits to the respondent unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wahati w.e.f. August, 2003 and have applied for the benefits of exemption under Notification No. 32/99-C.E., dated 8-7-1999. The period of dispute for the present appeal is from November, 2003 to December, 2006. The Adjudicating Authority passed the following Orders :- (i) The proceedings initiated under show cause notice dated 12-4-2007 is dropped. (ii) M/s. Siotia Steels Ltd., Guwahati should follow the procedure for de-registration in accordance with provision of Rule 9 of the Central Excise Rules, 2002 read with Notification No. 35/2001-C.E. (N.T.), dated 26-6-2001. (iii) The designated authority immediately in accordance with the provision of Notification No. 32/99 should sanction the subsequent held up refunds. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. It is the case of the respondent that there was no pecuniary relationship between them and M/s. Siotia Steels Limited, Guwahati. The fact that M/s. Siotia Steels Limited, Guwahati did not surrender/amend their registration certificate cannot be a ground to deny the statutory benefits to the respondent under the said notification. 6. It is our considered view that when a new unit was came into existence after closure of the earlier unit on the same premises, benefit of Notification No. 32/99-C.E. (supra) cannot be denied. We would also like to observe that the respondent-assessee cannot be left to suffer for the fault of either Department or M/s. Siotia Steels Limited, Guwahati. It is the legal position that exemption under a notif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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