2019 (6) TMI 63

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.... exemption under Notification No.50/2003-CE dated 10.6.2003 as amended. The period of dispute is 15/06/2007 to 18/03/2008. 2. The brief facts of the case are that the appellant factory is a new factory at Khasra No.195 Ind. Area, Raipur, Bhagwanpur, Distt. Roorkee, in specified area under Notification No.50/2003-CE dated 10.6.2003 as amended & engaged in manufacture of Three Wheeler Auto Rickshaw Chassis fitted with Engine Assembly, falling under Chapter Heading 8706 of Central Excise Tariff Act 1985. The appellant factory started commercial production from 14.6.2007 and first clearance was made on 15.6.2007. The appellant inadvertently did not file the declaration with the Central Excise authorities either from start of commercial product....

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....d Counsel for the appellants pleaded that for procedural omission, substantial benefit cannot be denied when the department accepts the unit is situated in specified area and manufactures goods, not in Negative List of Notification No.50/2003-CE. He submitted, the issue is no more res-integra, as similar issue is decided in favour of appellant vide decisions of this Tribunal, therefore on merits the issue is in favour of appellant. He referred & relied on the following judgments:- (i) Final Order dated 17.8.2017 in the matter of Krsna Urja Projects Ltd. reported in 2017(12) TMI 1076. (ii) Judgment of CESTAT, New Delhi in the matter of Indica Industries Pvt. Ltd. Vs CCE & ST Dehradun reported in 2016 (11) TMI 696- CESTAT New Delhi, decid....