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TMI Blog2021 (2) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... r commodity and area based exemption to excisable goods manufactured in a unit falling in specific khasra numbers in specified villages of specified tehsil in the State of Uttarakhand. The appellant was, therefore, asked to explain as to why excise duty should not be recovered with interest and penalty. The Commissioner, Central Goods and Service Tax, Commissionerate of Dehradun[the Commissioner] has, by order dated September 27, 2018, denied the benefit of the Exemption Notification and has confirmed the demand of Rs. 4,92,85,898/- for the period January, 2015 to June, 2017, but has dropped the demand of Rs. 5,69,29,954/- for the period January, 2012 to December, 2014 for the reason that the extended period of limitation could not have been invoked. 2. Excise Appeal No. 50104 has been filed by the appellant to assail that part of the order dated September 27, 2018 passed by the Commissioner that has confirmed the demand of duty. 3. Excise Appeal No. 50497 of 2019 has been filed by the Department to assail that part of the order dated September 27, 2018 that has dropped the demand of duty. 4. The appellant c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e stand of the Department that the specified area is khasra numbers 54 and 55 of village Alakhdevi falling under tehsil Kichcha that would be exempted from levy of duty but khasra numbers 54 and 55 of the appellant are situated village Alakhdevi, tehsil Gadarpur and not tehsil Kichcha, made the following observations: "6.9 The party in support of their argument have also submitted the photocopy of certificates issued by State land revenue department and DIC, U S Nagar as under : (a) Tehsildar of Tehsil Kichcha certifying that village Alakhdevi fall under Tehsil - Gadarpur & no village of such name is sitated in Tehsil Kichcha. (b) Tehsildar of Tehsil Gadarpur certifying that as per their record Khasra No. 54 & 55, of Vilalge-Alakhdevi fall under Tehsil Gadarpur. (c) General Manager, District Industries Centre, U S Nagar certifying that as per record Village-Alakhdevi fall under Tehsil Gadarpur. 6.10 From the record I find that the name of village and Khasra Nos. are same both in the said notification as well as certificate issued by various State Government Departments in this regard but name of Tehsil is different in as much as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the principle of strict interpretation of an exemption Notification should not be applied; and (vii) The Commissioner has correctly not invoked the extended the period of limitation and so the appeal filed by the Department is liable to be dismissed. 7. Shri Arun Thaplial, learned Authorized Representative of the Department has, however, supported the impugned order and submitted that even from a perusal of the Notification it is clear that exemption was granted to plot numbers 54 and 55 of village Alakhdevi in tehsil Kichcha and not to plot numbers 54 and 55 of village Alakhdevi in tehsil Gadarpur. Learned Authorized Representative also submitted that an Exemption Notification has to be strictly construed and, therefore, the appellant cannot claim exemption, if the manufacturing unit was not situated in the specified area. 8. The submissions advanced by the learned counsel for the appellant and the learned Authorized Representative of the Department have been considered. 9. To appreciate the issue involved in this appeal, it would be appropriate to refer to the Notification dated June 10, 2003. The said Notification exempts the goods specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Jaspur, Gadarpur and Khatima. For development purposes the district is divided into seven community development blocks. They are located at Jaspur, Kashipur, Bazpur, Gadarpur, Rudrapur, Sitarganj and Khatima. Seven development blocks are further divided into 309 (2009-2010) Gram Panchayat. Notification number 24/Revenue/13 Jan 2014 Dehradun, tehsil Jaspur, Notification number 1566(i)/Revenue/15 Oct 2003 Dehradun, Tehsil Bazpur and Notification number 124/Revenue/11 Feb 2004, Tehsil Gadarpur have been newly created after Census 2001. The district Udham Singh Nagar was created vide notification number 2511/1- 5/95-100/89 dated 29.09.1997 by carving out four tahsils of District Nainital. The newly created state of Uttarakhand was created by carving out 13 districts of Uttar Pradesh, the district being one of them. The district has 688 villages, out of which 674 villages are inhabited, 14 uninhabited and 21 forest villages. From Kashipur tahsil 101 villages transferred to Jaspur new tahsil and 126 villages transferred to Bazpur new tahsil. From Kiccha tahsil 70 villages to Gadarpur new tahsil. There are 19 towns in the district. Eight urban units (Jaspur, Kashipur, Bajpur, Gada ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n village Alakhdevi, tehsil Gadarpur. Copy of the Khatauni was also enclosed. This report of the Revenue, Sub-Inspector, Area tehsil Gardarpur was countersigned by the tehsildar, Gadarpur. The relevant portion of the communication is reproduced below : "Dear Sir, The application of the applicant Prameel Singh sone of Rajaram Singh R/o Caparo Engg India Ltd., village Alakhdevi, Tehsil Gadarpur, Distric Udhamsingh Nagar was scrutinized. Khasra No. 54 and 55 of the village Alakhdevi Tehsil Gadarpur have been mentioned to be in Tehsil Kichchha, District Udham Singh Nagar as per the letter attached whereas the aforesaid khasra numbers are recorded in the revenue records in the village Alakhdevi Tehsil Gadarpur. The copy of Khatauni is attached herewith. The report is being sent to you." 18. The aforesaid facts leave no manner of doubt that khasra number 54 and 55 in village Alakhdevi, prior to February 11, 2004, were in tehsil Kichcha but upon issue of the Notification dated February 11, 2004 these khasra numbers 54 and 55 of village Alakhdevi fall in tehsil Gadarpur. It is also clear that after the issue of the Notification dated Feb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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