TMI Blog2021 (2) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... tion dated February 11, 2004 tehsil Kichcha does not contain khasra numbers 54 and 55 of village Alakhdevi. These Khasra numbers exist on the ground and have to fall in a certain tehsil - The Commissioner has gone strictly by the tehsil mentioned in the Notification dated June 10, 2003 and has held that it is only khasra numbers 54 and 55 of village Alakhdevi of tehsil Kichcha that have been exempted from the whole duty of excise. The Commissioner failed to appreciate the developments that had taken place after the issue of the Exemption Notification dated June 10, 2003 namely that khasra numbers 54 and 55 of village Alakhdevi which were initially in tehsil Kichcha were subsequently transferred to tehsil Gadarpur. The Commissioner has also referred to entry at serial number 22 of the Notification dated June 10, 2003 wherein village Barakheda is shown to be situated in tehsil Gadarpur, but as noticed above, upon issue of Notification dated February 11, 2004, 70 villages of tehsil Kichcha were transferred to tehsil Gadarpur. The Commissioner was, therefore, not justified in observing that since Gadarpur tehsil was also mentioned in the Notification dated June 10, 2003, plot number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plain as to why excise duty should not be recovered with interest and penalty. The Commissioner, Central Goods and Service Tax, Commissionerate of Dehradun[the Commissioner] has, by order dated September 27, 2018, denied the benefit of the Exemption Notification and has confirmed the demand of ₹ 4,92,85,898/- for the period January, 2015 to June, 2017, but has dropped the demand of ₹ 5,69,29,954/- for the period January, 2012 to December, 2014 for the reason that the extended period of limitation could not have been invoked. 2. Excise Appeal No. 50104 has been filed by the appellant to assail that part of the order dated September 27, 2018 passed by the Commissioner that has confirmed the demand of duty. 3. Excise Appeal No. 50497 of 2019 has been filed by the Department to assail that part of the order dated September 27, 2018 that has dropped the demand of duty. 4. The appellant claimed exemption from duty in terms of the Notification dated June 10, 2003. The relevant portion of the said Notification is reproduced below: Exemption to goods other than specified goods cleared from units located in the Industrial Growth Centre or Industrial I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lakhdevi, tehsil Gadarpur and not tehsil Kichha. In this connection, after noting the stand of the Department that the specified area is khasra numbers 54 and 55 of village Alakhdevi falling under tehsil Kichcha that would be exempted from levy of duty but khasra numbers 54 and 55 of the appellant are situated village Alakhdevi, tehsil Gadarpur and not tehsil Kichcha, made the following observations: 6.9 The party in support of their argument have also submitted the photocopy of certificates issued by State land revenue department and DIC, U S Nagar as under : (a) Tehsildar of Tehsil Kichcha certifying that village Alakhdevi fall under Tehsil Gadarpur no village of such name is sitated in Tehsil Kichcha. (b) Tehsildar of Tehsil Gadarpur certifying that as per their record Khasra No. 54 55, of Vilalge-Alakhdevi fall under Tehsil Gadarpur. (c) General Manager, District Industries Centre, U S Nagar certifying that as per record Village-Alakhdevi fall under Tehsil Gadarpur. 6.10 From the record I find that the name of village and Khasra Nos. are same both in the said notification as well as certificate issued by various State Government Departments in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued liberally and the principle of strict interpretation of an exemption Notification should not be applied; and (vii) The Commissioner has correctly not invoked the extended the period of limitation and so the appeal filed by the Department is liable to be dismissed. 7. Shri Arun Thaplial, learned Authorized Representative of the Department has, however, supported the impugned order and submitted that even from a perusal of the Notification it is clear that exemption was granted to plot numbers 54 and 55 of village Alakhdevi in tehsil Kichcha and not to plot numbers 54 and 55 of village Alakhdevi in tehsil Gadarpur. Learned Authorized Representative also submitted that an Exemption Notification has to be strictly construed and, therefore, the appellant cannot claim exemption, if the manufacturing unit was not situated in the specified area. 8. The submissions advanced by the learned counsel for the appellant and the learned Authorized Representative of the Department have been considered. 9. To appreciate the issue involved in this appeal, it would be appropriate to refer to the Notification dated June 10, 2003. The said Notification exempts the goods specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid Census is reproduced below: The district of Udham Singh Nagar is situated in the south-eastern part of the state of Uttarakhand. The district has Seven tahsils namely Kashipur, Kichha, Sitarganj, Bazpur, Jaspur, Gadarpur and Khatima. For development purposes the district is divided into seven community development blocks. They are located at Jaspur, Kashipur, Bazpur, Gadarpur, Rudrapur, Sitarganj and Khatima. Seven development blocks are further divided into 309 (2009-2010) Gram Panchayat. Notification number 24/Revenue/13 Jan 2014 Dehradun, tehsil Jaspur, Notification number 1566(i)/Revenue/15 Oct 2003 Dehradun, Tehsil Bazpur and Notification number 124/Revenue/11 Feb 2004, Tehsil Gadarpur have been newly created after Census 2001. The district Udham Singh Nagar was created vide notification number 2511/1- 5/95-100/89 dated 29.09.1997 by carving out four tahsils of District Nainital. The newly created state of Uttarakhand was created by carving out 13 districts of Uttar Pradesh, the district being one of them. The district has 688 villages, out of which 674 villages are inhabited, 14 uninhabited and 21 forest villages. From Kashipur tahsil 101 villages ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 55 of village Alakhdevi, tehsil Gadarpur have been mentioned to be in tehsil Kichcha, but the aforesaid khasra numbers are recorded in the Revenue records in village Alakhdevi, tehsil Gadarpur. Copy of the Khatauni was also enclosed. This report of the Revenue, Sub-Inspector, Area tehsil Gardarpur was countersigned by the tehsildar, Gadarpur. The relevant portion of the communication is reproduced below : Dear Sir, The application of the applicant Prameel Singh sone of Rajaram Singh R/o Caparo Engg India Ltd., village Alakhdevi, Tehsil Gadarpur, Distric Udhamsingh Nagar was scrutinized. Khasra No. 54 and 55 of the village Alakhdevi Tehsil Gadarpur have been mentioned to be in Tehsil Kichchha, District Udham Singh Nagar as per the letter attached whereas the aforesaid khasra numbers are recorded in the revenue records in the village Alakhdevi Tehsil Gadarpur. The copy of Khatauni is attached herewith. The report is being sent to you. 18. The aforesaid facts leave no manner of doubt that khasra number 54 and 55 in village Alakhdevi, prior to February 11, 2004, were in tehsil Kichcha but upon issue of the Notification dated February 11, 2004 these khasra numb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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