2018 (4) TMI 1088 - AT - Central Excise

Maintainability of appeal - when two notification are available, which one will be applicable to the appellant - N/N. 56/2002-CE dated 14.11.2002 and N/N. 01/2010-CE dated 06.03.2010 - Held that - higher judicial forums including Apex Court held that, when two Notifications were available to the assessee-Respondents, they can opt to avail either one of them and the same cannot be denied. In the grounds of appeal, there is no substantial issue either on fact or on law was raised to persuade us to interfere with the said findings in the impugned order - appeal dismissed - decided against Revenue.

Summary

Issues:
Department's appeal against Order-in-Appeal dated 06.05.2014 regarding exemption under Notification No. 56/2002-CE versus Notification No. 01/2010-CE for manufacturing unit at Udhampur starting production in April 2011.

Analysis:
The Department filed appeals against the Order-in-Appeal dated 06.05.2014, contending that the assessee should have followed Notification No. 01/2010-CE instead of 56/2002-CE due to starting production after 06.02.2010. The Commissioner (Appeals) had ruled in favor of the assessee, allowing them to avail of the earlier notification. The Tribunal, after reviewing the impugned order and relevant laws, found no substantial issues raised by the Department to interfere with the findings. The Tribunal agreed with the Commissioner's decision that the assessee had the option to choose between the two notifications and upheld the eligibility under Notification No. 56/2002-CE. Consequently, the Department's appeals were dismissed.

In conclusion, the Tribunal found no merit in the Department's appeals and upheld the Order-in-Appeal allowing the assessee to avail of the exemption under Notification No. 56/2002-CE. The appeals filed by the Department were dismissed, affirming the Commissioner's decision.