2008 (8) TMI 614 - AT - Central Excise

Tribunal allows appeal due to factory location confusion, leading to refund claim approval.

The appeal was allowed as the Tribunal found that the denial of the benefit of Notification No. 56/02-C.E. was solely due to confusion over the factory's ... Jammu & Kashmir - Area Based Exemption - Notification No. 56/02-C.E Issues:1. Disallowance of benefit of Notification No. 56/02-C.E. dated 14-11-02.2. Factory location dispute under the notification.3. Certification by Addl. Dy. Commissioner regarding factory location.4. Commissioner (Appeals) decision on subsequent refund claim.Analysis:Issue 1: The appellant appealed against the disallowance of the benefit of Notification No. 56/02-C.E. dated 14-11-02 due to the factory's location not being within the specified area.Issue 2: The appellant contended that their factory was initially thought to be at Khasra No. 1123 of Bari Brahmana, not specified under the notification. However, after representation and demarcation, it was confirmed to be at Khasra No. 1117 of village Bari Brahamana Tehsil Samba. The subsequent refund claim was allowed based on this clarification.Issue 3: The Revenue argued that confusion existed regarding the factory's location, asserting it was at Khasra No. 1123, not covered by the notification. This dispute led to the impugned order disallowing the benefit.Issue 4: The Tribunal found that the denial of the notification's benefit was solely due to the factory's Khasra number not being specified. A certificate from the Addl. Dy. Commissioner confirmed the factory's location at Khasra No. 1117. Considering this certification and the Commissioner (Appeals) decision allowing the benefit for subsequent periods, the impugned order was deemed unsustainable, leading to its setting aside and the appeal being allowed.