2024 (9) TMI 691

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....d Service Tax Appellate Tribunal, New Delhi (for brevity hereinafter referred to as 'CESTAT') had allowed the departmental appeal by remanding the matter back to the adjudicating authority. The issue before the learned CESTAT was that whether the respondent M/s Paraj Exim, who had purchased a unit from M/s Om Sai Motor Industries, Rudrapur was availing the benefit of exemption under the Notification No. 50/2003-CE dated 10.06.2003, when they had taken over the unit from M/s Om Sai Motor Industries, Rudrapur on 02.11.2015. The Unit was located in Khasra No. 7/2, Shyampuria Milling Industries Compound, Village Rampur Dehat, Kashipur Road, Rudrapur, Udham Singh Nagar, Uttarakhand. The respondent company had purchased the gold unit from M/s Om ....

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.... been observed as under : "6.1 It is on record that M/s OSMI submitted intimations to the appellant department regarding addition of the new plant & machinery, products and for shifting to said premises. At no point of time did the appellant department dispute that new plant & machinery / product and Khasra number of the said premises were not eligible for exemption under notification no. 50/2003-CE dated 10.06.2003. I find that there is nothing on record that M/s OSMI, at any point of time, after shifting his production/gold division to the said premises, were denied the benefit of the said notification. A reply to an RTI application has also been submitted by the respondent during personal hearing which mentions that appellant departmen....