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2012 (7) TMI 834 - AT - Central ExciseDenial of Area based exemption under Notification No. 56/2002-C.E. - Held that:- Moreover, the exemption Notification No. 56/2002-C.E. exempts the goods covered by this notification, manufactured by the units located in the Industrial Growth Centers, Industrial Infrastructure Development Centers or Export Promotion Industrial Parks or Industrial Estates or Industrial areas or Scheme areas or Commercial Centers, as specified in Annexure II to the Notification. Thus, if unit is located in the Industrial area which is mentioned in Annexure II to the Notification, in our view the condition of the notification would be satisfied and the duty exemption under this notification cannot be denied. Though the Annexure II to the notification besides mentioning the Industrial Areas/Industrial Estates etc. also mentions against each Industrial Area/Industrial Estate, the Khasra No. covered by that Industrial Area, just because the Khasra No. on which unit is located does not figure in the list of Khasra number mentioned against the Industrial area in which the unit is located, the exemption cannot be denied so long as there is no dispute that the Industrial area in which the unit is located, is notified in the notification, as there can be mistake in mentioning the Khasra numbers covered by a particular Industrial area or there may be cases where a particular Khasra number is part of two adjacent industrial areas. Department does not dispute that the appellant’s unit is located in SICOP Industrial Area, Kathua and that SICOP Industrial Area, Kathua figures in the Annexure II to the Notification against Sl. No. (2)(II)(C)(1). In view of this, just because the Khasra No. 126/68/37 min of the plot on which the unit is located, is not mentioned against SICOP Industrial Area, but is mentioned against adjoining SIDCO Industrial area, the benefit of exemption cannot be denied. The impugned orders are, therefore, not sustainable - Decided in favour of assessee.
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