TaxTMI 
TaxTMI 
2016 (11) TMI 696
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....o. 50/2003-CE dated 10.06.2003 was claimed and availed. The dispute in the present case is relating to the exemption availed by the appellants in Unit No.III. Stated in brief, the only ground on which the exemption under the said notification was sought to be denied is that they have not filed the declaration as mentioned in Condition No. (ii) of proviso in the said notification which states as under: "(ii) The manufacturer shall, while exercising the option under condition (i), inform in writing to the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise giving the following particulars, namely:- (a) Name and address of ....
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....ave applied for Central Excise registration and the same was granted by the department in March, 2010. The declaration filed on 23.04.2008 from the address of Unit No. II clearly stated that they have intention to manufacture the said automobile components. Later, in 2010 Unit No. III was created. Ld. Counsel submitted that the declaration was filed from Unit No.II because at that time Unit No. III was not fully operational. When Unit No. III became fully operational, they filed a letter dated 15.03.2010 with the Jurisdictional Assistant Commissioner indicated that they are already having a manufacturing unit with Central Excise registration. They have built a new building for different product with a different raw material and manufacturin....
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.... the appeal records. We note that the original authority recorded (para 6.12 of impugned order) that it is not the case of the department that the party was located in a non-notified khasra or manufacturing product in the negative list or that they have not commenced the production before the cut of date of 31.03.2010. These are admitted facts. The only reason for denial of the exemption to the appellant is that they have not filed the declaration as stipulated in the notification for availing such exemption. The original authority held that though Notification No. 50/2003-CE did not contain such condition initially the same was inserted vide Notification No. 76/2003-CE dated 05.11.2003. The original authority held that the condition of fil....