Benefit of notification no. 67/95-CE available as additional premise is extension of factory

Jyoti CNC Automation Pvt Ltd Vs C.C.E (CESTAT Ahmedabad) CESTAT Ahmedabad held that benefit of notification no. 67/95-CE duly available on transfer of goods to additional premise, as additional premise is an extension of factory of the appellant. Facts- The appellant is engaged in manufacturing excisable goods falling under Chapter 84. Accordingly, the appellant manufactured five machines and due to space constraint, the appellant transferred machines under Notification No. 67/95-CE. Pursuant to Audit, a notice to show cause was issued seeking recovery under section 11A of the Central Excise A...