9911796707
TMI Blog2019 (5) TMI 1790X X X X Extracts X X X X X X X X Extracts X X X X ..... avail the area based exemption, in terms of Notification No.50/2003-CE dated 10.06.2003. 2. The appellant started their factory in the year 2009 and before the start of the same, a declaration was filed on 05.05.2009 detailing all the goods to be manufactured by them along with the classification of the same under the claim of Notification No.50/2003. After filing of said declaration, in terms of notification itself, their factory was visited by jurisdictional Central Excise Officers. As per verification report dated 19.01.2010 of the appellant is range superintendent, the products manufactured by the appellant and declared by them in the above declarations were found to be entitled to the benefit of Notification, inasmuch as, they were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Authority was upheld by Commissioner (Appeals). Hence, the present appeal. 5. Learned advocate Shri Y.Sreenivasa Reddy appearing for the appellant assails the impugned order on the point of limitation as also on merits. As regards the limitation, it is his contention that the officers visited their factory during the period when they had filed declaration giving full description of the goods manufactured by them. The said declaration was verified by their range superintendent as also the process of manufacture undertaken by them was examined. On the basis of the same a detailed report was filed by their range superintendent to the Assistant Commissioner accepting the assessee's stand of claim of Notification No.50/2003. As such, he submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itled to the said area based exemption notification. As such, we find that the dispute revolves around the correct classification of the products manufactured by the appellant. 8. As regards limitation, we have seen the declaration filed by the appellant on 05.05.2009, which was required to be filed in terms of the notification. As per the said notification itself prescribing procedure, the declarations filed by the assessees located in that area are required to be examined for verification. The appellant range superintendent had undertaken such verification and has filed a detailed report dated 19.01.2010 to the appellant's jurisdictional Assistant Commissioner at Rudrapur. In the said report, the range Superintended has clearly mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al period of limitation along with setting aside the penalty imposed upon the appellant.
9. As regards, the demand falling within the limitation period, we note that the appellants have referred and relied upon the various precedent decisions, which were not available at the time of adjudication. The applicability of the said decisions are required to be examined in the light of contents off the products as also the manufacturing process etc., for which purpose, we remand the matter to the Original Adjudicating Authority for fresh consideration. Needless to say that the appellant would be given an opportunity to put forth their case.
10. Appeal is disposed of in above terms.
(Dictated and pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
|
