2018 (2) TMI 907

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....heet metal components and auto parts. They have availed area based exemption under Notification 50/2003-CE dated 10/06/2003. However, on 06/04/2010 ATSPL gave an intimation to the Revenue to opt out of the area based exemption scheme for the financial year 2010-2011 thereafter they continued to discharge Central Excise duty without availing the exemption. The appellant purchased the manufacturing facility in terms of MoU dated 01/03/2013. They have taken possession of the unit on 14/08/2013 after the execution of sale deed for the said purchase. In the meantime, on 06/04/2013 ATSPL gave intimation to the Jurisdictional Assistant Commissioner for availing the area based exemption w.e.f. 22/04/2013. Previous to that date, they were paying app....

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.... file regular quarterly returns claiming such exemption. It is submitted that the Revenue recording wrong facts of date of intimation under the notification denied the concession to them. 3. The learned AR contesting the appeal submitted that when the appellants have taken over the manufacturing unit on 01/03/2013 itself in terms of MoU, the intimation to avail area based exemption should have been filed immediately. Further, there is no merit in the claim of the appellant that they can opt for exemption any time in the financial year. The scheme is to be operated for the whole financial year and there is no provision for opting in or opting out in the middle of the financial year. Regarding intimation given by the appellant, the learned....