2020 (3) TMI 524

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....G. Rathod, Joint Commissioner (AR) for the Appellant Shri. R. Subramanya, Advocate for the Respondent ORDER RAMESH NAIR The present appeal filed by the revenue against OIO dated 26.12.2017 passed by Commissioner of CGST audit Commissionerate, Ahnmedabad. In the adjudication order the adjudicating authority has dropped the proceedings of show cause notice dated 01.04.2010 and 27.07.2010....

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....s which was installed before cut off date i.e. 31.12.2005. The adjudicating authority relied upon the board circular F. No. 110/21/2006-CX 10.07.2008 and viewed that as per the circular, if the plant and machinery is installed as on 31.12.2005 even though the production has started after the date 14.01.2005, the exemption is available. Being aggrieved by the impugned order dated 26.12.2017 revenue....

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....judicating Authority vide Final Order No. A/11571-11574/2015 dated 27.10.2015. The Adjudicating Authority in denovo proceeding decided the matter in favour of respondent vide Orderin- Original No. 03/Refund/2016-17 dated 30.08.2016 and this order was accepted by the department, hence the issue stand settled in favour of the respondent. 4. We have heard both sides and perused he records. We find....

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....ted 27.10.2015 and AC's denovo Order-in-Original No. 03/Refund/2016-17 dated 30.08.2016. The period of that case was different from the period of this case therefore facts of each case must be verified independently. The adjudicating authority has not verified the facts in the context of this case. The vital fact which needs to be verified is that whether the goods on which exemption was claimed w....