9911796707
TMI Blog2016 (11) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... e to already existing unit (Unit -II) apparently no reference to area based exemption No. 50/2003 was made when new registration was sought for Unit No. III. However, the monthly ER-I return which is a statutory return giving various details of excisable goods manufactured and cleared and the exemption availed was filed for Unit No. III for the month of March, 2010 on 10.04.2010. The said return clearly indicated Notification No. 49/2003 and 50/2003 alongwith details like description of goods, quantity manufactured etc. The department has been intimated about the existence of the unit, nature of products manufactured and the exemption claimed under N/N. 50/2003-CE. We find that the same can be considered as adequate compliance of the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntendent of Central Excise giving the following particulars, namely:- (a) Name and address of the manufacturer; (b) Location/ locations of factory/ factories; (c) Description of inputs used in manufacture of specified goods; (d) Description of the specified goods produced; (e) Date on which option under this notification has been exercised; 2. The appellants availed the exemption w.e.f. March 2010. A show cause notice 20.12.2015 was issued to the appellant to deny the exemption for the period March, 2010 to October, 2014 and to recover an amount of ₹ 1,75,93,271/- as they have not filed the declaration as above. The original authority confirmed the demand denying the exemption. He also imposed penalty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise registration. They have built a new building for different product with a different raw material and manufacturing unit and requested for issue of separate registration number for Unit No. III. All the particulars in Form A under Rule 9 of Central Excise Rules was filed. The letter enclosed various documents like list of plant and machinery, process flow chart, certified copy of first purchase invoice of principal inputs, Documentary evidence to show the date of commencement of commercial production, Certified copy of first clearance of finished goods, Map of factory, Copy of Central Excise registration already issued. The registration under Central Excise was issued by the Jurisdictional Deputy Commissioner on 19.03.2010. Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the same was inserted vide Notification No. 76/2003-CE dated 05.11.2003. The original authority held that the condition of filing declaration with details is mandatory and in the absence of that the exemption shall not be available. 6. We have perused the condition as reproduced above. The details as required to be filed in the option were all available in the letter dated 15.03.2010 seen in the appeal records. The said letter was in connection with registration of the Unit No. III under Rule 9 of Central Excise Rules, 2002. The registration as sought for has been given by the department on 19.03.2010. However, we note that the appellant indicated in the said Notification No. 76/2008-CE dated 24.03.2008 with reference to already existi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
