9911796707
TMI Blog2011 (8) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... oods covered by this exemption, which had commenced their commercial production on or after 14-6-2002 and also to the industrial units manufacturing the goods covering by this Notification existing before 14-6-2002, but which had undertaken substantial expansion by way of increase in installed capacity by not less than 25% on or after 14-5-2002 or have made new investment on or after 14-6-2002 and such new capacity is directly attributed to the generation of additional regular employment of not less than 25% over and above the base employment limit. For availing exemption on the basis of new investment made on or after 14-6-2002 resulting in not less than 25% increase in employment, the assessee is required to produce a certificate from Gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; in the month of December 2006, the refund would be available only in respect of clearance w.e.f. 11-12-2006 and not for the period prior to 11-12-2006. 1.2 On appeal being filed to the Commissioner (Appeals), the Commissioner (Appeals) vide Order-in-Appeal dated 23-3-2009 held that during the period of dispute, the effective rate of duty was 16% not 8% and the duty has been paid correctly and for the month of December, the respondent are eligible for the benefit of exemption for the whole month and not from 11-12-2006. 1.3 Against the order of the Commissioner (Appeals) permitting the benefit of duty exemption under Notification No. 56/2002-C.E. for the entire month of December 2006, the department has filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed during December 2006, the Commissioner (Appeals) has correctly allowed the benefit of the exemption for the whole of the month, more so when the respondent were eligible for the benefit of this exemption since August 2004 as the substantial expansion resulting in 25% increase in employment had been completed much before December 2006, and that in view of this, there is no merit in this appeal 3. We have carefully considered the submissions from both the sides and have perused the records. 4. In terms of para 3 of the Notification No. 56/2002-C.E., the exemption under this notification is also applicable to the existing units, which have undertaken substantial expansion by the way of increase in installed capacity by no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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