The CEGAT by dismissing the appeals of the Department of Central Excise held that the respondent companypany is entitled to claim exemption from payment of duty under the Exemption Notification and on that basis entitled to adjustment of duty already paid on the cigarettes manufactured in its factory and is also entitled to refund of duty for the period companyered by the numberification.
As per the industrial licence, the factory was to be set up at Silpukhuri, Guwahati.
M s Assam industrial Development Corporation hereinafter referred to as AIDC was the promoter and the major shareholder in the companypany holding more than 51 of the share capital.
The facts number in disputes are as under The respondent companypany was granted industrial licence No C1L 128 75 dated 01.5.1975 for setting up cigarette manufacturing unit at Silpukhuri, Guwahati in the State of Assam.
It is number in dispute that all other companyditions of the numberification for claiming exemption from payment of duty are fulfilled and the companypany would be entitled to avail the benefit of the Exemption Notification, if the unit set up by it at Amingaon, answers the description of new industrial unit.
The unit was, however, set up on the industrial plot allotted by AIDC at G.S. Road, Bangagarh, Dispur, Guwahati.
Kolkata hereinafter referred to as CEGAT.
A1DC entered into a Disinvestment Agreement which was duly approved by the Government of India.
2002 Supp 4 SCR 373 The Judgment of the Court was delivered by DHARMADHIKARI, J. These appeals have been preferred by the Commissioner of Central Excise.
The principal question raised by the learned companynsel on behalf of the Department of Central Excise is whether the unit or factory established by the companypany in Export Promotion industrial Park hereinafter referred to as EPIP at Amingaon in North Eastern State of Assam can claim the status of a new industrial unit within the meaning of sub clause a of clause 3 of the Exemption Notification dated 08.7.1999.
On 04.3.1991.
The CEGAT by the impugned orders has rejected the appeals of the Department of Central Excise and held in favour of the respondent The North Eastern Tobacco Company Ltd. for short the companypany that it is eligible for claiming exemption from payment of duty under the Central Excise Notification No.32/99 CE dated 08.7.1999, issued under Sub section 1 of Section 5A of Central Excise Act of 1944 hereinafter referred to as the Act.
Shillong representing the Department of Central Excise to assail separate orders passed in appeals by the Customs Excise and Gold Control Appellate Tribunal.
Ministry of industry.
