Custom, Excise & Service Tax Tribunal
C.C.E. Chandigarh vs M/S Remed Health Care Pvt. Ltd on 20 December, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH 160 017 COURT NO. I APPEAL NO. E/543/2008 [Arising out of Order-in-Appeal No. 57/CE/CHD/REV/08 dated 21.01.2008 passed by the Commissioner of Central Excise Chandigarh] Date of hearing/decision: 20.12.2016 For approval and signature: Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. Devender Singh, Member (Technical) =======================================================
C.C.E. Chandigarh.
:
Appellant(s) VS M/s Remed Health Care Pvt. Ltd., :
Respondent(s) ======================================================= Appearance:
Sh. Satya Pal, A.R. for the Appellant(s) Sh. Rejesh Sharma, Representative for the Respondent(s) CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. Devender Singh, Member (Technical) FINAL ORDER NO. 61765/2016 Per : Ashok Jindal Revenue is in appeal against the impugned order wherein both the lower authority granted the exemption to the appellant under notification No. 49/2003-CE dated 10.06.2003.
2. The facts of the case are that the respondent filed an undertaking for availing exemption under notification No. 49/2003-CE dated 10.06.2003 on 28.04.2005 by way of substantial expansion in their installed capacity more than 25%. In the said undertaking in column E, the respondent made a mention that they were exercising the said exemption w.e.f. 01.04.2005. On the basis of record of the respondent, the Adjudicating Authority as well as the Ld. Commissioner (A) allowed the exemption in terms of Notification No. 49/2003 ibid. Aggrieved from the said order, Revenue is in appeal.
3. The Ld. A.R. submits that in their undertaking, the respondent has clearly mentioned that they want to avail the exemption under Notification No. 49/2003 w.e.f. 01.04.2005 vide letter dated 28.04.2005 which is not admissible to the respondent as they are required to file the undertaking before 01.04.2005, therefore, exemption granted is to be withdrawn.
4. Sh. Rajesh Sharma, authorized representative of the respondents appeared and reiterated the findings of the impugned order.
5. Heard the parties and considered the submissions.
6. We have gone through the terms of Notification No. 49/2003 ibid which reads as under:-
(i) The manufacture who intends to avail of the exemption under this notification shall exercise his option in writing before effecting the first clearance and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year. On going through the provisions of said notification, the assessee is entitled to avail the benefit of the notification if assessee filed undertaking before effecting the first clearance. Admittedly in this case, the respondent has not effected any clearances before 28.04.2005, in that circumstances, the respondent has complied with the condition of the notification, therefore, we hold that the respondent is entitled for benefit of Notification No. 49/2003 ibid. In these circumstances, we do not find any infirmity, the same is upheld.
The appeal filed by the Revenue is dismissed.
(Dictated & pronounced in the open court) Devender Singh Member (Technical) Ashok Jindal Member (Judicial) NS 3 E/543/2008- CHD