9911796707
TMI Blog2023 (6) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... plywood, block board etc. Vide order dated 12.12.1996, the Hon'ble Supreme Court imposed ban on manufacture of plywood block board, therefore, the respondent surrendered their Central Excise registration on 11.12.2002 which was accepted by the appellant on 10.04.2003. The respondent transferred/removed all the machineries of new factory set up in Gujarat and sold the remaining machineries. Therefore, there was a complete closure and dismantling of the factory. After removal of ban, the appellant sought clearance for set up a new premises from the concerned departments and after obtaining clearances from all the concerned departments, the Respondent submitted an Application dated 29.12.2009 for availing benefit under Notification No.20/2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r ordered filing of the appeal for deciding the issue whether the Assistant Commissioner's order is proper and legal and granting eligibility to the respondent to avail benefit of Notification No.20/2007-CE dated 25.04.2007 as amended and whether the unit of respondent renovated at same site and restarted commercial production on 14.10.2009 may be treated as a unit and whether their eligibility of availing benefit under the said Notification No.20/2007-CE dated 25.04.2007 can be allowed considering as a new unit. The Ld.Commissioner(Appeals) after examining all the documents held that the respondent is entitled for benefit of the exemption Notification No.20/2007-CE dated 25.04.2007. Against the said order, the Revenue is in Appeal before u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 20.03.2004 from Board of Directors. Thereafter, the appellant has obtained licence from office of the Divisional Forest Officer, Dibrugarh, Assam vide letter dated 06.08.2008, wherein it has been mentioned that in pursuant of the above, a fresh licence is being issued to your industry bearing No.Sl.No.DIB/PLY/JEIPORE/IE/21 dated 05.08.2008. The Ld.Counsel produced registration and licence to work a factory from Government of Assam dated 16.09.2008 and sanctioning of loan from North Eastern Development Finance Corporation Ltd. vide letter of sanction dated 09.04.2009. They have also produced certificate issued by District Industry and Commercial Centre, Dibrugarh, Assam. The certificate of registration w.e.f. 21.05.2009. All these docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discontinued & the closed business reintroduced 'Renovation' & 'refunctioning' words used by the Department in the appeal is the product of misconception of the facts. 7. We have gone through the finding of the Ld.Commissioner(Appeals) in the impugned order and the documents placed before us, which are evident that the respondent has established a new unit although at the same site. 8. In that circumstances, we do not find any infirmity in the impugned order and we hold that the respondent is entitled for benefit of exemption Notification No.20/2007-CE dated 25.04.2007. In that circumstances, the impugned order is upheld and the appeal filed by the Revenue is dismissed. ( Operative part of the order was pronounced in the open Court. )< ..... X X X X Extracts X X X X X X X X Extracts X X X X
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