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TMI Blog2017 (3) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... tuated in designated backward areas listed out in the relevant notification but the area in which the appellants unit is situated has been deleted from the relevant notification, the appellant will ceaze to enjoy the benefit of the notification from the date of such amendment - benefit rightly denied - appeal dismissed - decided against Appellant. - E/1540/2010-EX[DB] - A/52152 /2017-CU[DB] - Dated:- 7-3-2017 - Mr. Dr. Satish Chandra, President And Shri V. Padmanabhan, Member (Technical) Ms. Surabhi Sinha, Advocate for the Appellant Sh. H.C. Saini, DR for the Respondent ORDER Per V. Padmanabhan The present appeal is directed against the Order-in-Appeal no. 207- 210 dated 20.09.2010 passed by the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19.05.2005. Therefore, No benefit of area based exemption can be extended to the appellant. Proceedings were initiated against the appellant and the Original Authority disallowed the exemption under Notification No. 50/2003-CEI.; confirmed the demand of ₹ 11,62,660/- with equal amount of penalty and imposed various penalties on the three Directors of the appellant s company. On appeal, the Commissioner (Appeals ) in para 7.5 of the impugned order held that the appellant does not merit exemption solely on the ground that under the amended notification 27/2005 dated 19.05.2005 the Khasra number of the appellant has been deleted. For the other allegations, the Commissioner (Appeals) held in favour of the appellant. Consequently, the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... industrial units which have commenced their commercial production on or after the 7th day of January, 2003; (b) industrial units existing before the 7th day of January, 2003, but which have undertaken substantial expansion by way of increase in installed capacity by not less than twenty Jive per cent, on or after the 7th day of January, 2003. d. The exemption contained in this notification shall apply to the said units for a period not exceeding ten years from the date of publication of this notification in the Official Gazette or from the date of commencement of commercial production, whichever is later. Therefore once the condition in para 2 (b) is fulfilled within the stipulated time the appellant is entitled to the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption under Notification No. 50/2003-CE dated 10.06.2003. The notification grants area based exemption for units set up in the designated backward areas. The benefit is also available in the case of substantial expansion undertaken during the relevant period category. The claim of the appellant is under the latter Notification No. 50/2003-CE was amended vide Notification No. 27/2005 dated 19.05.2005 to the effect that Khasra no. 164H in Mohebwala Industrial Region was deleted from Annexure II. Since, the appellant s unit is situated within the said Khasra; Revenue has taken the view that the appellant will not be eligible for the benefit of the area based exemption. Accordingly, demand of excise duty stands confirmed for the period Febru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is equally settled law that the extended promise or its basis is exercise of sovereign or statutory powers or on account of any valid public policy. However, any relief under such Rule of equity can be enforced only in the hands of Hon ble High Courts and Supreme Courts. This Tribunal, which is a creature of the statue, cannot arrogate to itself such powers. The Tribunal is required to decide tax disputes on the basis of law and the relevant Notifications issued by the Government. It is clear on fact that the area where the appellant s unit is located is no more covered under the relevant notification. Consequently, the demand raised in the impugned order is fully justified and hence upheld. 8. In view of the above discussions, the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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