AI Structured Summary
Not yet generated for this judgment
Judgment
The appeal is dismissed with no order as to costs, in terms of the signed order.
We do not find any merit in this civil appeal filed by the Department. Apart from the reasons given in the impugned judgment by the Tribunal, we find that in the present case, the show cause notice given by the Department itself proceeds on the basis that the factory of the Assessee consisted of different units (plants); that it was one single factory consisting of separate units; that sugar and molasses came under one of the units, paper and paper board came in the other unit and that chemicals came in the third unit. In the circumstances, the Assessee-Respondent was entitled to the benefit of exemption notification. It is not even alleged in the show cause notice that there are three factories as submitted on behalf of the Department.
In the circumstances, we find no merit in this civil appeal. The same is, accordingly, dismissed with no order as to costs.