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2015 (8) TMI 1481 - UTTARAKHAND HIGH COURTArea based exemption - fiscal benefits as have been notified in the Government Notification No. 1 (10)/2001-NER, dated 7-1-2003 and Notification No. 49/2003, dated 10-6-2003 and Notification No. 50/2003, dated 10-6-2003 - Inclusion of Khasra No. 115-M, 24-Aa, 41-M, 42-M, 31, 39, 40, 45-M, 149-Da, 161-B, 25-B, 161-M total area 1.127 hectares of village Shivlalpur, Tehsil, Kashipur Ramnagar, District Nainital in the No. 50, dated 10-6-2003 issued for the units carrying on the industrial activities in non-industrial areas. HELD THAT:- Insofar as the khasra numbers of the petitioner’s unit and the petitioner’s unit are concerned, they do not find mention either in the original Notification or in the amended Notification dated 19-5-2005. It is quite clear that the petitioner cannot claim the benefit of the said Notification. The Learned Senior Counsel for the petitioner does not dispute that a notification under the Excise Act is the species of subordinate legislation. Petition dismissed.
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