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TMI Blog2024 (9) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries. Since it was only for verification of this fact, and this report has been given by the Superintendent, and the appeal has been rightly dismissed on 22.08.2022. The Revenue has come up in appeal against the above said order. The factual aspect has attained finality, as the case had only been remanded to verify the factual aspect whether before the transfer of unit to the respondent, it was availing the benefit of area based exemption. Once this finding of fact is concluded till Tribunal that when it was transferred to Om Sai Motor Industries in the year 2015, they were already availing the benefit of exemption, hence the same benefit cannot be denied to the respondent. The learned CESTAT has also referred to the CBEC Circular No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hyampuria Milling Industries Compound, Village Rampur Dehat, Kashipur Road, Rudrapur, Udham Singh Nagar, Uttarakhand. The respondent company had purchased the gold unit from M/s Om Sai Motor Industries and their case was that they were availing the area based exemption when they had purchased the unit. 3) To clarify this issue, whether the respondent company was availing the benefit of area based exemption when they had purchased the unit, the matter was remanded back vide order dated 08.01.2018 (Annexure-3 to the appeal). 4) After the remand order, the Assistant Commissioner, CGST Division, Rudrapur vide order dated 13.08.2018, held that the unit of M/s Om Sai Motor Industries situated on plot No. 64, Sector IIDC, |SIDCUL, IIE, Patnagar, R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of the said notification. A reply to an RTI application has also been submitted by the respondent during personal hearing which mentions that appellant department acknowledged the fact on record that M/s OSMI was availing area based exemption under Notification No. 50/2003-CE dated 10.06.2003 before the takeover of the said premises by the respondent. Therefore, the adjudicating authority, based on the facts on record, has rightly concluded that the unit at the said premises was availing the area based exemption. 6) The Revenue thereafter went in appeal before the learned CESTAT, and vide order dated 22.08.2022, their appeal was also dismissed. The Assistant Commissioner in its order observed that the matter had been remanded back ..... X X X X Extracts X X X X X X X X Extracts X X X X
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