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2017 (3) TMI 1003 - CESTAT NEW DELHIBenefit of N/N. 50/2003 dated 10.06.2003 - area based exemption - The claim of the appellant is under the latter N/N. 50/2003-CE was amended vide No/N. 27/2005 dated 19.05.2005 to the effect that Khasra no. 164H in Mohebwala Industrial Region was deleted from Annexure II. Since, the appellant’s unit is situated within the said Khasra; Revenue has taken the view that the appellant will not be eligible for the benefit of the area based exemption - Held that: - It is clear on fact that the area where the appellant’s unit is located is no more covered under the relevant notification - The area based exemption benefit is extended to units situated in designated backward areas listed out in the relevant notification but the area in which the appellants unit is situated has been deleted from the relevant notification, the appellant will ceaze to enjoy the benefit of the notification from the date of such amendment - benefit rightly denied - appeal dismissed - decided against Appellant.
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