TaxTMI 
TaxTMI 
2015 (7) TMI 628
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....he factory complex. Unit No. I manufactures certain Aluminum parts made from castings through the process of machining and which are cleared on payment of duty for export under rebate claim and in respect of the inputs used for manufacture, the unit availed cenvat credit. Unit No. II also manufacturers automobiles parts but different from the parts manufactured by Unit No. I. There is no dispute that the plot on which both the units are located is notified under Notification No. 50/2003-C.E. and the goods being manufactured by both the units are also covered under Notification No. 50/2003-C.E. However, the appellant company has opted to avail excise duty exemption only in respect of Unit No. II by filing the required declaration on 21-4-200....
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....the above mentioned duty demand against Unit II along with interest thereon under Section 11AB and imposed penalty of Rs. 10,81,06,485/- on them under Section 11AC on the appellant company and also imposed penalty of Rs. 10 lakh, Rs. 5 Lakh, Rs. 1 Lakh and Rs. 50,000/- on Shri H.S. Banga, Partner, Shri Daleep Suneja, an employee, Shri Naveen Kumar Maheshwari (Head Finance & Accounts) and Shri Baljeet Singh Rawat, Authorised Signatory under Rule 26 of the Central Excise Rules, 2002. 1.3 Against this order of the Commissioner, these appeals along with stay application have been filed by the appellant along with its partner and employees. 2. Heard both the sides in respect of stay applications. 3. Shri B.L. Narsimhan, Advocat....
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....parate central excise registration for its different sections manufacturing different finished products, that the exemption Notification No. 50/2003-C.E. exempts the goods covered by this exemption cleared from a "unit", that in view of this, just because the Unit I has chosen to pay duty and not avail of the exemption Notification No. 50/2003-C.E., the duty exemption cannot be denied to Unit II which is located in the same factory complex but is manufacturing different goods, that in any case, there is nothing in the wordings of the Notification No. 50/2003 which can be interpreted to mean that a factory located in the specified area and manufacturing goods covered by the Notification No. 50/2003-C.E., cannot avail of the exemption in resp....
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....actured in one part of the factory (Unit-II) and opt for payment of duty in respect of the goods manufactured in another part of the factory (Unit I), that the word 'unit' mentioned in the exemption notification is synonymous with the word "factory" and, therefore, once an assessee opts for payment of duty in respect of the goods manufactured in part of the factory, he cannot claim duty exemption in respect of the goods manufactured in other part of the same factory, more so, when there is only one registration with under the Factories Act, one electricity connection, one registration for the purpose of Pollution Control Act and one sales tax registration. He also pleaded that since the appellant have suppressed the relevant facts from the ....
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....ion in the prescribed form to the Central Excise Authorities with a copy to the Range Superintendent, giving certain particulars and the exemption would be available only from the date of filing of the declaration. There is no dispute that there are two units in a factory and both the units manufacturing Automobile parts but different parts. The appellant company, however, has obtained central excise registration in respect of the Unit I and the site plan enclosed with the registration certificate shows the location of the Unit I as well as Unit II. The appellant in respect of the Unit II have filed the required declaration for availing exemption Notification No. 50/2003-C.E. on 21-4-2008 and in respect of Unit II, they have also filed a de....