Order date – 22 August 2022

Facts – 

• The Respondent, M/s Paraj Exim, bought silver and gold unit of M/s Om Sai Motor Industries on 15 October, 2015.
• They availed the benefit of area based exemption vide exemption Notification No. 50/2003-CE dated 10.06.2003, which was allowed by the original authority by order dated 09.01.2017.
• The Appellant argued that Learned Authorized Representative vehemently argued that the final order of the tribunal dated 08.01.2018 was passed on the presumption that the entire unit of OSMI was sold to the respondent. 
• Further, it was contended that OSMI had entered into an MoU to sell the entire unit but had actually sold only its gold and silver division. Neither the notification nor any of the CBEC circular have any provision for transferring part of the unit which entitled the transferee to the benefit of the exemption notification. Therefore, the respondent is not entitled to the benefit of the exemption notification.
• Therefore, the appellant filed an appeal against the same.

Issue – 

• Whether the gold unit which was purchased by the respondent was availing the area based exemption or not before it was transferred to the respondent?

Order – 

• The Tribunal observed that it is clear from the final order that the Tribunal (earlier) was aware that the respondent had purchased only the silver and gold unit from OSMI on 15 October 2015 and it is evident from that this Tribunal was aware that this unit was established by OSMI in October 2015 and due intimation was given to the Department therefore the arguments given by the appellant has been denied.
• The factual report by the Superintendent was that the gold and silver unit was availing the benefit of the exemption notification before it was transferred to the respondent. 
• Therefore, the order of the Assistant Commissioner dated 13.08.2018 and the impugned order of the Commissioner (Appeals) upholding the order of the Assistant Commissioner is correct and proper. 
• The impugned order is upheld and Revenue’s appeal is rejected.