2019 (3) TMI 661

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....essional exemption Notification No. 49-50/2003 dated 10.06.2003 to manufacture Harbal Cosmetics, Shaving Creams, all Purpose Creams and After Shave Lotions etc. The appellant started their unit w.e.f. 15.11.2006 and completed all the formalities such as registration with Director of Industries, Income Tax Department and Labour Department etc. and started clearing their goods without payment of duty and availing exemption benefit under Notification No. 49-50/2003 dated 10.06.2003. Later on, an intelligence was gathered that the appellant is not paying central excise duty on their clearances. An investigation was conducted on 05.10.2011 and it was found that as the appellant has not complied with mandatory undertaking for exemption under Noti....

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....submitted that in reply to the show cause notice, he made a categorical statement that they filed mandatory declaration in time and the same is not available on record but the communication received from General Manager, District Industries Centre, Shimla shall be taken on record and from the said date, they are entitled for exemption in the light of the decision of Indica Industries Pvt. Ltd vs. CCE & ST reported in MANU/CE/0581/2016 or 2017 (357) ELT 961 (Tri.-Del.). Therefore, he prayed that the exemption from 16.10.2008 be granted and the earlier clearances are covered by the Notification No. 08/2003-CE dated 01.03.2003 as the clearances of the appellant were below SSI Exemption Limit. In these circumstances, he prayed that the impugned....

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.... District Industries Centre, Shimla has sent a communication to Deputy Commissioner, Central Excise Division, Mukund Nivas, Panthagarh, Shimla which certified that the appellant has started a unit of Harbal Cosmatic in the state of Himachal Pradesh, this fact has not been denied by the Revenue with any cogent evidence. Therefore, the said communication is to be taken as the date of intimation to the department in term of Notification No. 49-50/2003 dated 10.06.2003. 9. Further, I find that in the case of Indica Industries Pvt Ltd (supra) this Tribunal has observed as under:- "6. We have perused the condition as reproduced above. The details as required to be filed in the option were all available in the letter dated 15-3-2010 seen in the ....