9911796707
TMI Blog2017 (10) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to give exemption with respect to particular plot numbers - appeal allowed - decided in favor of appellant. - E/508/2007-EX-[DB] - A/71150/2017-EX[DB] - Dated:- 16-8-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri B. L. Narsimhan, Advocate Shri Atul Gupta, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil Choudhary This appeal arises from Order-in-Original No.26-28/Commr./M-II/2006 dated 28/09/2006 passed by Commissioner of Central Excise Meerut-II, wherein the claim of exemption under Notification No. 50/2003 CE dated 10/06/2003 has been denied to the appellant. 2. The appellants are inter-alia engaged i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant, mentioning the Khasra Nos. certified by the Supervisor/Kanoongo after the spot inspection. The production floor of the appellants where the manufacturing activity takes place is located in Khasra Nos.1245, 1246, 1257, 1258 1700. These Khasra Nos are listed in the notification. The entire manufacturing activity including the packing takes place and is completed in the building located in the aforementioned Khasra Nos. 3. Three Show Cause Notices were issued as follows:- S. No. Show Cause Notice No. Period of the Notice Amount involved (in Rs.) 1 IV-CE (9)/FAL/M-II/68/04/12453 dated 03.11.04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No.50/2003 CE. Accordingly it appeared to Revenue that the appellant is not entitled to Area Based Exemption under Notification No.50/2003 CE, as some part of the land which was not mentioned in the Notification is also being used by them for manufacturing and other allied activities. Accordingly, it appeared that the appellant is not able to fulfill the condition of the Notification No. 50/2003 CE. 4. The appellant contested the Show Cause Notices by filing reply. It was stated in the reply that the Department had verified and found that the premises of the Units covered under Plot/Khasra Nos.1244, 1247, 1249, 1255, 1259, 1262 1701 are not specified in exemption Notification No.50/2003-CE. The reference was invited to the Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plot Nos. and only some portion like entry gate or some part of the Toilet Block etc. are situated in the non-specified Khasra/Plot Nos., will not disentitle the appellant from claiming the Area Based Exemption. 5. The said Show Cause Notice was adjudicated by the ld. Commissioner vide the aforementioned impugned order denying the Area Base Exemption under Notification No. 50/2003 CE observing that exemption Notification have to be interpreted in view of law laid down by the precedent judgments of the various Courts of Law. The said Notification clearly mentions that only such units would be eligible for exemption as specified in Annexure-II appended to the Notification. This makes it very clear that Annexure-II has to be read as a whole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. as the case may be specified in Annexure-II to the Notification. Further Annexure-II mentions in Part C at Serial Number 4 Eureka Forbes Industrial Area, situated in the village Lewshall (wrongly mentioned as Tweshall, in the tehsil of Nainital. So far Khasra Numbers are concerned, the Khasra/Plot Numbers are only given for the sake of identification of the industrial area. There may be a case where there are more than one industrial area in a state with similar name. That there is no intention of the Government to give exemption with respect to particular plot/Khasara Numbers. If that would have been the case, the notification would have also defined as to in which particular cases an industrial unit would be eligible for exemption or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise or additional to excise, as the case may be leviable thereon under any of the said Acts. Accordingly, we hold that there is no intention of the Government in the said notification to give exemption with respect to particular plot numbers. We further clarify that the reference to plot or Khasra Numbers is only by way of abundant caution to identify the particular Industrial Area/Estate or the Growth Centre, etc. We have also taken notice of the fact as demonstrated during the course of hearing with reference to the map as certified by the Tehsildar/Patwari and a supervisor that the majority portion including the entire production activity is located in the specified plot numbers. Accordingly, in view of our findings and observations, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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