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2014 (7) TMI 736 - AT - Central ExciseExemption under Notification No. 56/2002-CE dated 14/11/02 - Renumbering of khasra numbers - area based exemption - Held that:- exemption is available to the goods other than the goods specified in Annexure I to the notification and which are cleared from the units located in the Industrial Growth Centres, Industrial Infrastructure Development Centres or Export Promotion Industrial Parks or Industrial Estates or Industrial Areas or Commercial Estates or Scheme Areas as the case may be, specified in Annexure II to this notification. There is no dispute that the goods being manufactured by the appellant are covered by this exemption. The renumbering of Khasra numbers is done by the Tehsil authorities, while the exemption notification, in question, has been issued by the Central Government. The Khasra numbers of which the industrial areas comprise have obviously been mentioned on the basis of the information furnished by the District authorities. If the local authorities have renumbered the Khasra number of which the industrial area or industrial estates comprises, the Central Government would amend the exemption notification only when the information in this regard is furnished by the State Government or the Jurisdictional Central Excise Authorities take initiative to inform the Central Board of Excise and Customs in this regard and in this process there would always be a time lap. But it does not mean that in the intervening period between the renumbering of Khasra number and correction of Khasra numbers in the exemption notification, the assessee, for none of his fault, should be deprived of the benefit of the exemption notification when his unit continues to be located at the same plot of land in the same industrial area/ industrial estate etc. notified in the exemption notification - Decided in favour of assessee.
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