This case pertains to an exemption granted to new industrial ...

Exemption Eligibility for Restarted Industry After Ban Lifted.

Case Laws     Central Excise

November 5, 2024

This case pertains to an exemption granted to new industrial undertakings/units under a notification dated 25.04.2007. The respondent, an old wood-based plywood industry operating in Jeypore prior to a ban imposed by the Supreme Court, obtained a fresh license after the ban was lifted. The issue was whether obtaining a fresh license after the ban amounted to establishing a new industry, thereby entitling the respondent to the exemption under the 2007 notification. The CESTAT held that the respondent had established a new industrial unit, although on the same site, and was thus eligible for the exemption. The High Court upheld the CESTAT's finding, stating it was based on material evidence and not perverse. The court dismissed the appeal, ruling that no substantial question of law arose.

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