TMI Blog2012 (7) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory and is part of SICOP/SIDCO Industrial Area, Kathua and that plot No. 88-89, 116-117 and 52B, fall in Khasra No. 126/68/37 min where the workshop and factory is existing. On the basis of the above certificate of Naib Tehsildar Kathua, the Jurisdictional Assistant Commissioner, Central Excise being of the view that the Khasra No. where the unit is located is mentioned at Sl. No. (2)(II)(C)(l)/(2) (Kathua District) in Annexure II of the Notification No. 56/2002-C.E., dated 14-11-02, extended the benefit of this exemption and allowed the refund of the duty paid through PLA. The refund orders passed by the Assistant Commissioner were reviewed by the Commissioner and review appeals were filed before the Commissioner (Appeals) on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-12-05 of Naib Tehsildar, Kathua, the plot numbers of the appellant company - 88-89, 116-117 and 52B, SICOP Industrial Area, Kathua fall in Khasra No. 126/68/37 min, that according to this certificate this Khasra No. is now part of SICOP/SIDCO Industrial Area, Kathua, that Khasra No. 126/68/37 min is mentioned against Sl. No. (2)(II)(C)(2) of the Annexure II to the Notification No. 56/2002-C.E. against Industrial Estate SIDCO Kathua , that the Industrial Estate of SICOP and SIDCO of Kathua are adjoining Industrial Estates separated by a road and Khasra No. 126/68/37 is part of both the industrial estates, that even Naib Tehsildar Kathua s certificate mentions Khasra No. 126/68/37 as part of both - SICOP as well as SIDCO Industrial Area, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against Sl. No. (2)(II)(C)(2) pertaining to Industrial Estate SIDCO, Kathua. He, therefore, pleaded that there is no infirmity in the impugned order. 5. We have carefully considered the submissions from both the sides and perused the records. 6. There is no dispute that the appellant s unit is located at Plot No. 88-89, 116-117 and 52B in Industrial Area, SICOP, Kathua and this plot falls in Khasra No. 126/68/37 min. There is also no dispute that this Khasra No. is mentioned against Sl. No. (2)(II)(C)(2) of Annexure II pertaining to Industrial Estate, SIDCO, Kathua. The point of dispute is as to whether exemption can be denied just because the Khasra No. 126/68/37 min is not mentioned against Sl. No. (2)(II)(C)(1) pertaining to Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Notification cannot be denied, as Naib Tehsildar, Kathua s certificate mentions Khasra No. 126/68/37 min as part of SICOP/SIDCO Industrial Area, Kathua . 7. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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