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2017 (6) TMI 702 - CESTAT CHANDIGARHArea based exemption - N/N. 50/2003-CE dated 10.06.2003 - denial on the ground that the respondent has not filed the due declaration as prescribed in the Notification, therefore, they are not entitled for the benefit of the said Notification - Held that: - As the respondent has intimated to the department, the change of their existing unit to new site and the area of new site is covered in the Notification. In that circumstances, the ld. Commissioner (A) has rightly granted the benefit of the notification - appeal dismissed - decided against Revenue.
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