TaxTMI 
TaxTMI 
2004 (2) TMI 191
X X X X Extracts X X X X
X X X X Extracts X X X X
....was denied. 2. The issue was first decided by the Assistant Commissioner rejecting the appellants' claim. The appellants preferred an appeal which was decided in their favour allowing them the benefit under the said Notification by the Commissioner (Appeals). Against that Order-in-Appeal, the Department went in appeal before the Tribunal who remanded the case for de novo adjudication. The Assistant Commissioner decided the case in de novo proceedings against which the appellants preferred an appeal to the Commissioner (Appeals) and when the Commissioner (Appeals) has decided the matter, the present appeal has been filed by the appellants. 3. The appellants submitted that in 1997 they took up an expansion scheme by way of increas....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ialisation or concession to existing units as well as the new units and if the incentive and concession extended to the industries are denied, it will defeat the very purpose of the Notifications. They contend that the Commissioner (Appeals) failed to appreciate the moot point of the case that the substantial expansion is completed as and when commercial production started as on 16-2-1998. 5. The claim of the appellants was denied by the Assistant Commissioner in his de novo adjudication order on the ground that :- (i) The Methanol Unit-II was commissioned in September, 1988 and commercial production started on 10-3-1989; (ii) Installation of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s should be granted to them. 7. We have gone through the relevant Notifications. Relevant extract of the Notifications is reproduced below :- "2. The exemption contained in this notification shall be given effect to in the following manner, namely :- (a) The manufacturer shall submit a statement of the duty paid from the said account current to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, by the 7th of the next month in which the duty has been paid from the account current. (b) The Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, after such verificat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....stoms has issued clarifications vide their letter F. No. 354/08/98-TRU, dated 9-7-1999. Relevant extracts of this letter are reproduced below :- "2 Notification No. 32/99 exempts all excisable goods that are manufactured in the two types of industrial unit mentioned in para 3 of the notification. These units are either new units which have commenced their commercial production on or after 24-12-1997, or these are industrial units which have undertaken substantial by way of increase in installed capacity by not less than 25%. The increase in capacity should have been effective on or after 24-12-1997. 3. It may be noted that the industrial unit referred to above should be located in any of the specific area mentioned in Annexure to the ....