9911796707
TMI Blog2012 (9) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... ;The demand was confirmed by denying the benefit of Notification No. 69/2003-C.E., dated 25-8-2003 as amended, in respect of excisable goods manufactured in Shed No. 17. 4. Case of the Revenue is that the Applicant availed wrongly the benefit of Notification No. 69/2003-C.E. which provides for exemption from payment of duty in respect of the Unit located in Assam, and commenced commercial production on or after 24-12-1997 but not later than 28-2-2001. The case of the Revenue is that in the Shed No. 17, the excisable goods were manufactured with effect from 19-8-2002. Hence, the benefit of Notification is not available. 5. Contention of the Applicant is that the demand is for the period from 25-8-2003 to 30-9-2006 and show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the commercial production had started on 19-8-2002, i.e. after 28-2-2001, therefore, the benefit of the Notification is rightly denied. He also relied upon the findings of the Adjudicating Authority regarding suppression of facts and misstatement with intent to evade payment of duty and submitted that the demand was rightly made. 7. We find that in the Excise Appeal No. 132/08 which is in respect of their Shed Nos. 15 and 36D in Agartala Unit, where the demand was confirmed on the same ground that the commercial production in the Sheds in question had started after the date mentioned in the exemption Notification. In that case, the Tribunal directed the Applicant to deposit 50% of the duty for hearing of the Appeal. The Order was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal is allowed with the direction that the learned Tribunal will now hear the appellant's appeal against the order of the Commissioner of Central Excise, Shillong dated 23-11-2007 without insisting on any further pre-deposit." 8. In the present case also, we find that the amount of duty is already in deposit in Escrow Account. In view of the above Order passed by the Hon'ble Gauhati High Court, pre-deposit of duty, interest and penalty is waived and recovery of the same is stayed during pendency of the Appeal. However, taking into consideration the amount in dispute, registry is directed to list this Appeal on 11-8-2011 along with the Excise Appeal No. 132/08. 9. The Miscellaneous Application No. E/M/295/09 for additional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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