Case Law Details
Union of India Vs Dharampal Satyapal Ltd. (Tripura High Court)
This appeal is filed by the department to challenge the judgment of Customs, Excise and Service Tax Appellate Tribunal (CESTAT for short) dated 20.11.2019. Following substantial question of law is framed for our consideration:
“Whether the Tribunal was right in law in coming to the conclusion that the Sheds No.15 and 36D of the respondent assessee were part of the existing manufacturing unit and therefore, even though the manufacturing activities at such sheds commenced after 28.02.2001, the production at the said Sheds was eligible for exemption under notification No. 69/2003-CE dated 25.08.2003.”
[2] Brief facts are as under:
The respondent assessee had an existing manufacturing unit at shed no. 14, industrial estate A. D. Nagar, Agartala from where the assessee would manufacture chewing tobacco under the brand name ‘Toofani Zarda Silver’. This industrial unit fulfilled all the eligibility conditions for exemption under exemption notification dated 25.08.2003. In this notification, one of the conditions of eligibility was that the industrial unit should have commenced commercial production on or after 24.12.1997 but not later than 28.02.2001.
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