GEMSON MELT PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned ASGI for the respondents.

(2.) All these Writ Petitions have been filed by the petitioner challenging the rejection of the Central Excise Duty refund claims of the petitioner as well as the demand of recovery of Central Excise Duty refunds along with interest and penalty imposed.

(3.) The essential facts for the purpose of the determination of the lis between the parties are that the petitioner is a Company registered Office at NH- 37, Borsajai, Beltala, Guwahati, 781028 and is represented by its authorized Director in the present proceedings. The petitioner claims to be holding Central Excise Registration No. AAACG5067G-XM-002 and is engaged in the manufacturing of HSD Bar and Rods, TMT Bar and Rods, End cuttings, M S Rolls etc all falling under Chapter-72 of the Central Excise Tariff Act, 1985 and is eligible for claiming exemptions under Notification No. 20/2007 CE dated 25.04.2007. The petitioner claims that its manufacturing units were set up before first day of April, 2007 and that it had undergone expansion by way of increase by not less than 25% in fixed capital investments in plant and machinery for the purpose of expansion. It is stated by the petitioner that its capital investment in the unit before expansion was Rs.38,01,837/- and by way of increased investment towards purchasing of machinery it went up to Rs.65,58,577/-. The expansion of the unit commenced in 2005 and was completed on 06.06.2007.