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TMI Blog2022 (8) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... d gold unit from OSMI on 15 October 2015 and it is evident from paragraph 3 that this tribunal was aware that this unit was established by OSMI in October 2015 and due intimation was given to the Department. The submission of the learned Authorized Representative is agreed upon that the tribunal had an incorrect impression that the entire unit of OSMI was transferred to the respondent and accordingly passed the final order. The final order passed by this tribunal attained finality and the matter was remanded for the limited purpose of verification of the fact as to whether the gold unit was availing the benefit of area based exemption notification or not. Appeal dismissed - decided against Revenue. - EXCISE APPEAL NO. 51363 OF 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder No. 50137 of 2018 dated 08.01.2018. The relevant paragraphs of the Final Order are reproduced below :- 3. In October, 2015, OSMI has established another unit pertaining to the gold and silver bar, in addition to the auto parts. Due intimation was provided to the department and appellant has started to avail the area based exemption pertaining to the new unit of gold and silver. Prior to it, the appellant has sold some machinery of the auto part unit but production was continued. 4. On 15th October, 2015, the appellant has purchased the silver and gold unit from M/s OSMI and shifted the same to another plot. The appellant has claimed the area based exemption to the purchase unit of the gold and silver, which was denied by the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 whether the gold unit which was purchased by the respondent was availing the area based exemption or not. Only for this limited purpose, the matter is remanded to the adjudicating authority to verify the same and decide the issue in the light of above discussion but by providing the reasonable opportunity to the appellant. Additional evidence, if need be, may be admitted as per law. 11. In the result, the impugned order is set aside and appeal is allowed by way of remand . 5. Thus, this tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for transferring part of the unit which entitled the transferee to the benefit of the exemption notification. Therefore, the respondent is not entitled to the benefit of the exemption notification. 8. We have considered the submissions of the learned Authorized Representative and perused the records. 9. We find that the tribunal has, in the final order dated 08.01.2018, observed that the whole issue is whether the gold unit which was purchased by the respondent was availing the area based exemption or not and remanded the matter to the adjudicating authority for this limited purpose. It is clear from paragraph 4 of the final order that the tribunal was aware that the respondent had purchased only the silver and gold unit from OS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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