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TMI Blog2023 (8) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... tic Moulded Furniture/Tableware/Kitchenware/Toilet Articles of Plastics and cow-back Chair with Arms, etc. claiming refund of the excise duty paid in cash, in respect of their final products, in terms of the Notification No. 32/99-CE dated 08.07.99, as amended. They have filed a claim for refund of the duty paid through PLA amounting to Rs.25,567/- during the month of September, 2009, after debiting Rs 6,30,160/- from Cenvat credit account, as envisaged in the said Notification. The Lower Authority has sanctioned refund of Rs.25,567/-. 2. Being aggrieved, the Appellant preferred an Appeal before the Commissioner (Appeals) urging to declare the date of commencement of commercial production of the Unit to be 11.04. 2007 instead of 08.11.02, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence. Further, the Appellant has never raised this issue before the lower authority. They have filed a refund claim under the erstwhile Notification 32/99-CE availed by them in terms of their earlier Registration. After sanctioning of the refund as claimed by them, they filed appeal before the Commissioner (Appeals) on a ground which was never raised before the lower authority. Accordingly, the Commissioner (Appeals) rejected their appeal vide O-i-A dated 06.06.2012. The present appeal has been filed by the Appellant against this impugned order. 4. In their grounds of appeal, the Appellant made the following submissions: (i) They have started manufacturing plastic furniture, at the same premises where wax emulsion was manufactured earlie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit of Notification 20/2007-CE dated 25.04.2007, by treating it as a new unit which commenced commercial production on 11.04.2007. 5. The Ld. A.R. reiterated the findings in the impugned order. 6. Heard both sides and perused the appeal records. 7. We observe that the questions which arise for determination in the instant appeal are as follows: (i) Whether the Appellant have claimed the benefit of the said later Notification 20/2007-CE dated 25.04.2007, and eligible for its benefit? (ii) Whether the Appellant has started a new industrial unit and commenced its commercial production on 11.04.2007? 8. We observe that the present issue originated from filing of a refund claim by the Appellant for an amount of Rs.25,567/- during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of the said Notification alone from the Lower Authority and not the benefit of any other Notification, including the said later Notification 20/2007-CE dated 25.04.2007. Accordingly, we hold that the Appellant has not claimed the benefit of the Notification 20/2007-CE from the lower authority and hence, they are not eligible to avail the benefit of this notification. Hence, answer to the question (i) in para 7 supra is negative. 11. Regarding the claim of the Appellant that they have set up a new industrial unit, w.e.f. 11.04.2007, we observe that the Appellant has been availing the benefit of the exemption notification 32/99-CE and claiming refund as envisaged in the said notification, w.e.f. 08.11.2002 . The benefit of this n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commenced commercial production from such expanded capacity on or after the 1st day of April, 2007 but not later than 31st day of March, 2017. 13. Thus, for considering a unit as a new unit eligible for exemption under this notification, commercial production must have been commenced after 01.04.2007 , for a new industrial unit or at least 25% addition in the value of fixed capital investment in plant and machinery for the purpose of expansion of capacity/modernization and diversification should have taken place and commercial production should have commenced from such expanded capacity on or after the 1st day of April, 2007 but not later than 31st day of March, 2017. No such verification has been undertaken on the unit claimed to be a new ..... X X X X Extracts X X X X X X X X Extracts X X X X
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