TMI Blog2022 (2) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... ssam and Tripura and, later, designated places in Meghalaya were also included. According to the department, the manufacturing unit of the appellant is not located within any area designated by the applicable notification for the appellant to claim exemption by way of reimbursement - This aspect of the matter was not taken into consideration, whether in the course of the order-in-original being passed or in the appellate order of the Tribunal. This is a question of fact on which there can be no two opinions and a physical verification is necessary to ascertain whether the manufacturing unit of the appellant falls within the area designated in the applicable notification for the appellant to be entitled to exemption by way of reimbursement. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original of March 16, 2009. These issues cannot be conveniently addressed in the present proceedings which are conducted on summary basis on affidavit evidence. Further, as to whether a person is entitled to an exemption or not based on the geographical location of the manufacturing unit, is essentially question of fact that has to be ascertained. The matter is remanded to the Appellate Tribunal with a request to render the opinion on the three key aspects indicated herein and on any other issue that may be relevant for the purpose of adjudication - Appeal allowed by way of remand. - Central Excise Ap.No.4/2019 - - - Dated:- 8-2-2022 - HON BLE MR. JUSTICE SANJIB BANERJEE, CHIEF JUSTICE AND HON BLE MR. JUSTICE W. DIENGDOH, JUDGE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act nature of the product and that it attracted excise duty. Shortly upon the appellant being informed that the appellant was liable to pay excise duty on the soya chunks manufactured by it, by February 27, 2007 an amount of money was deposited by the appellant and it was represented by the appellant to the department that the entirety of the excise duty leviable, together with interest thereon, had been deposited. 4. However, a subsequent demand was raised by the excise authorities on April 7, 2008 for the duty payable for the goods in respect of financial years 2003-04, 2004-05 and 2005-06. 5. The first issue that arises is as to whether such demand could have been made at all, particularly in respect of the period more than a year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s published by the Central Excise authorities have been relied upon to demonstrate that the initial scheme was restricted to certain areas of Assam and Tripura and, later, designated places in Meghalaya were also included. According to the department, the manufacturing unit of the appellant is not located within any area designated by the applicable notification for the appellant to claim exemption by way of reimbursement. 8. This aspect of the matter was not taken into consideration, whether in the course of the order-in-original being passed or in the appellate order of the Tribunal. This is a question of fact on which there can be no two opinions and a physical verification is necessary to ascertain whether the manufacturing unit of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities to demonstrate why the person would not be entitled to the benefit. As noticed above, it has been the consistent stand of the appellant that it did not manufacture the Gulab brand soya chunks prior to December 1, 2006. It was, thus, incumbent on the department to deny the appellant exemption for the period prior to December 1, 2006 only upon cogent material being produced in such regard, whether by way of bills or vouchers or unimpeachable statements or otherwise. 11. The third issue that requires to be looked into and answered is related to the appellant being entitled to the exemption or not. The wording of the applicable notification exempts a manufacturing unit as an SSI till such time it attains a turnover of ₹ 1 crore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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