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TMI Blog2016 (10) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... 22.12.2010, it is clear that the provision of the said notification do not place any bar or restriction on any addition/alteration in the plant or machinery or on the production of new product by an eligible unit after cutoff date during exemption period of 10 years as per notification. It is noted that if the exemption is extended to one unit, the change in its ownership would not jeopardize the admissibility of exemption for remaining part of the period. The guidelines have been issued with regard to the shifting of eligible unit to new location. No merit in the impugned order - appeal allowed - area based exemption granted to appellant - decided in favor of appellant. - E/51033/2015-(DB) - Final Order No. 61111/2016 - Dated:- 11- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s eligible to avail the benefit of exemption for residual period after they took over the unit of M/s Stanely Controls. No appeal has been filed against this order which reached finality. (c) the appellants have correctly availed the area based exemption as they have followed the procedure and fulfilled all the conditions in terms of Notification 50/03-CE dated 1.10.2003. M/s Stanely Controls were engaged in the manufacture of solenoid valve. The said unit was purchased and taken over by the appelants in terms of agreement dated 21.08.2013. The machineries of the said unit have been shifted and installed in the appellant's new premises which also fall in the area declared for exemption. (d) the appellant have submitted returns, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e lower authorities suspected the genuineness of the certificate on the ground of covering letter was dated earlier. This was explained by the learned Counsel for the appellant stating that the said letter was delivered to the jurisdictional officer on 25.2.2013 only after obtaining and enclosing chartered engineer certificate. Thus, their letter dated 25.2.2013 was with jurisdictional Superintendent. We note that the covering letter dated 4.2.2013 though mentioned the certificate from the chartered engineer, there is no date indicated therein. Considering the date of the submission of the letter, which is much after issue of certificate by the chartered engineer, in the absence of any other evidence, we have no reason to discard the said c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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