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TMI Blog2014 (7) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... mprises, the Central Government would amend the exemption notification only when the information in this regard is furnished by the State Government or the Jurisdictional Central Excise Authorities take initiative to inform the Central Board of Excise and Customs in this regard and in this process there would always be a time lap. But it does not mean that in the intervening period between the renumbering of Khasra number and correction of Khasra numbers in the exemption notification, the assessee, for none of his fault, should be deprived of the benefit of the exemption notification when his unit continues to be located at the same plot of land in the same industrial area/ industrial estate etc. notified in the exemption notification - Decided in favour of assessee. - Appeal No. 59691 of 2013 - Final Order No. 51394/2014 - Dated:- 4-3-2014 - Shri G. Raghuram and Shri Rakesh Kumar, JJ. For the Appellant : S/Shri S.K. Dholakia, Sr. Advocate and Sourabh Suman Sinha, Advocate For the Respondent : Shri Govind Dixit, Authorized Representative (DR) JUDGEMENT Per. Rakesh Kumar :- The appellant are a unit located in the State of Jammu Kashmir and are manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations have taken place in Jammu Tehsil in the year 1993, that as reported by the field staff through Naib Tehsildar, Bhalwal, Jammu vide letter dated 25/07/13, it is certified that the factory of M/s J.K. Tubes has been installed in Khasra No. 544 and 545, which have been renumbered in the year 2006-2007 as 1388 and 1389 respectively and that M/s J.K. Tubes is owned by Mr. R. Kumar s/o Kola Ram, Jammu, but the original Adjudicating Authority gave a finding that notwithstanding this letter of the Tehsildar, Jammu, the appellant would not be eligible for exemption under Notification No. 56/2002-CE. On appeals being filed to Commissioner (Appeals), the Commissioner (Appeals) by a common order-in-original dated 25/7/13 dismissed the appeals. Against this order of the Commissioner (Appeals), this appeal has been filed alongwith stay application. The miscellaneous applications have been filed for early hearing and also for permission to bring additional evidence and documents on record of the Tribunal. The miscellaneous application for early hearing and for seeking permission to bring on record certain additional records are allowed. 2. Heard both the sides. 3. Though the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . M/s Rukmani Pakkwell Traders reported in 2004 (165) E.L.T. 981 (S.C.), Amrit Paper vs. CCE, Ludhiana reported in 2008 (12) S.T.R. 536 (S.C.), Uttam Industries vs. CCE, Haryana reported in 2011 (265) E.L.T. 14 (S.C.), and CCE, New Delhi vs. Hari Chand Shri Gopal reported in 2010 (260) E.L.T. 3 (S.C.), pleaded that it is settled law that exemption Notifications have to be constituted strictly and that when the entry in the exemption Notification No. 56/2002-CE covers the units located in Kangrial Industrial Area of Village/Police Station Domana, District Jammu located in Khasra No. 300 to 600 and 796 to 820 , the benefit of this exemption notification cannot be extended to the appellant s unit as their Khasra Nos. 1388 and 1389 do not figure in the notification, even if the plots of land to which these Khasra numbers pertain, are the same as the plots of land covered by the earlier Khasra No. 544 and 545. He whemently pleaded that the order passed by the Commissioner (Appeals) is strictly in accordance with the law laid down by the Apex Court on the issue of interpretation of exemption notifications. He, therefore, pleaded that there is no infirmity in the impugned order. 6. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than goods specified in Annexure I appended hereto, and cleared from a unit located in the Industrial Growth Centre, Industrial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or Industrial Area or Commercial Estate, or Scheme Area, as the case may be, specified in Annexure - II appended hereto, from so much of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts as is equivalent to the duty payable on value addition undertaken in the manufacture of the said goods by the said unit. 8.1 From the perusal of the above paragraph of the exemption notification, it will be seen that the exemption is available to the goods other than the goods specified in Annexure I to the notification and which are cleared from the units located in the Industrial Growth Centres, Industrial Infrastructure Development Centres or Export Promotion Industrial Parks or Industrial Estates or Industrial Areas or Commercial Estates or Scheme Areas as the case may be, specified in Annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her than those specified in Annexure I and the unit is located in the industrial area specified in Annexure II. 9. The renumbering of Khasra numbers is done by the Tehsil authorities, while the exemption notification, in question, has been issued by the Central Government. The Khasra numbers of which the industrial areas comprise have obviously been mentioned on the basis of the information furnished by the District authorities. If the local authorities have renumbered the Khasra number of which the industrial area or industrial estates comprises, the Central Government would amend the exemption notification only when the information in this regard is furnished by the State Government or the Jurisdictional Central Excise Authorities take initiative to inform the Central Board of Excise and Customs in this regard and in this process there would always be a time lap. But it does not mean that in the intervening period between the renumbering of Khasra number and correction of Khasra numbers in the exemption notification, the assessee, for none of his fault, should be deprived of the benefit of the exemption notification when his unit continues to be located at the same plot of lan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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