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TMI Blog2018 (1) TMI 1689X X X X Extracts X X X X X X X X Extracts X X X X ..... was continued - HELD THAT:- It appears that the existing unit who is availing the area based exemption is entitled to add the new plant for the production of new products - In the instant case, the new product is the gold and silver bar. So, it is according to law - Further, the Board s Circular No. 960/03/2012 dated 17.2.2012, is stating that the change of ownership or change of the factory prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tish Chandra : The present appeal is filed by the department against the Order-in-Original No. 310/16-17 dated 19.1.2017. 2. The brief facts of the case are that M/s Om Sai Motor Industries (OSMI) was engaged in the manufacturing of the auto parts in Pantnangar - Rudrapur and was availing the area based exemption under Notification No. 50/2003 dated 10.6.2003, which was available up to 30. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th this background, we heard Shri H.C. Saini and Shri R.S. Tandan, ld. Counsel for the parties and perused the material available on record. 6. During the course of arguments, our attention was drawn to the Board s Circular No. 939/29/2010 dated 22.12.2010, where it is stated that the provisions of these notification do not place a bar or restriction on any addition/modification in the plant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partmental view is that area based exemption was never granted to the respondent and was never availed by the respondent. On the other hand, the respondent claim that it was availed and production was continued. 10. By considering the totality of the facts and circumstances of the case, we are of the view that change of the ownership and change of the plot does not matter. The core issue is whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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