TaxTMI 
TaxTMI 
2023 (6) TMI 144
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Exemption and refund of goods and services tax where eligible. According to the petitioner, the benefit is available under the General Exemption No. 61-A. Sub-clause II of clause 8 envisages that where a Unit has made a new investment on or after the 6th Day of February 2010 and where such investment is directly attributable to the generation of additional regular employment of not less than twenty five percent over and above the base employment limit which however, was subject to the condition that the Unit claiming exemption shall not reduce regular employment after claiming exemption, and once such employment is reduced below one hundred twenty five percent of the base employment limit, the Unit shall be debarred from claiming the exemp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....epartment, one of the member of the team during the investigation raised certain reservations regarding the authenticity of the letter no. DICP/Bev/RN-46/17/412-14 dated 18.05.2017 (copy of the letter enclosed) wherein recommendation has been addressed to the Assistant Commissioner, Custom and Central Excise Division Kashmir. As informed by GMDIC, Pulwama, he has taken up the matter with his department for clarification, till clarifications are obtained from GMDIC the matter may be kept on hold". 4. The portion quoted by the order of this Court on 28.03.2023, raised a question-mark on the authenticity of the letter dated 18.05.2017. In this regard it is essential to refer to the said letter issued by the District Industries Center, Pulwama....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t of a Committee of five officials who were the Functional Manager DIC, Budgam, Project Manager DIC Pulwama, Chief Accounts Officer, Director of Industries & Commerce, Kashmir, General Manager DIC, Srinagar and General Manager DIC Budgam, dated 08.09.2021. 7. Having gone through the said report, it appears that the committee held the earlier report dated 18.05.2017 as invalid as the Officer concerned has acted beyond his competence. It does not state that the contents of the said documents are incorrect or the same is motivated or that it was fabricated. On the second page of the report are the findings of the Committee. Finding no. 2 observes that the unit has a capacity of 30000 metric tonnes per annum from the date of its commencement o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the year 2019-20 reflects that with the same number of employees (51) the production had gone up to 15042 metric tonnes which was 50.14 % of the total capacity of the plant. In finding no. 7, the Committee has been critical that the unit has not been able to attain its optimum capacity of 30000 metric tonnes by observing thus "to this effect an order should have been issued by the General Manager, DIC Pulwama, for enhancement of capacity beyond 30000 Metric tonnes after reassessment of plant which has not been made in the instant case. In finding number eight the Committee finds that the annual assessment report as annexed, does not show any major increase in turnover/manpower which substantiate that no enhancement in capacity has been mad....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and conditions, the present committee doesn't reserve any right of decline." Thus, the report itself reflects that their observations and opinions notwithstanding if the Customs and Central Excise Department is satisfied that the petitioner is eligible for the Budgetary Support, the Committee does not have any right to decline the same. 10. This being the accepted position, we do not find any reason to not grant the benefit as prayed for by the petitioner. At the same time, we are upset by the response of the authorities of the Union Territory which has deliberately denied the petitioner the benefit which ought to be rightly theirs, as the Union Government has also held that the Petitioner's claim had attained finality. We are pained by t....