Denial of exemption under notification 50/2003-CE unsustainable

Wipro Enterprises Pvt. Ltd Vs Commissioner (CESTAT Chandigarh)

Held that duty exemption benefit under notification no. 50/2003-CE dated 10.06.2003 cannot be denied because of a diversification of production capacity by adding new machines.

Facts-

M/s. Wipro Enterprises Pvt. Ltd. (Unit-II) has filed this appeal to assail the order dated 03.02.2021 by which the Commissioner, CGST, Commissionerate, Shimla has held that the appellant is not eligible to avail benefit of exemption from duty under notification no. 50/2003-CE dated 10.06.2003 in respect of new products which were manufactured/added by the appellant after the cut-off date i.e. 31.03.2010. The Commissioner has, accordingly, confirmed the demand of Rs. 6,28,16,499/- against the appellant under section 11A(1) of the Central Excise Act, 1944 and ordered for its recovery with interest and penalty.

Conclusion-

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