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2022 (3) TMI 323 - UTTARAKHAND HIGH COURTArea Based exemption - new unit setup in a non-industrial area, but notified the Khasra No. in General Exemption No.51 - benefit of the New Industrial Policy of remission of the Central Excise, or only an existing unit doing 25% of development in a non-industrial area is only entitled to such remission to be exclusion of the new units? - benefit of N/N. 50/2003 - HELD THAT:- Tthe controversy involved in this case has already set at rest by the Full Bench of this Court in OM ISPAT, JITENDRA KUMAR AND KUCHHAL CAMPUS IQBALPUR SUGAR MILLS VERSUS GOVERNMENT OF UTTARAKAND AND ORS. [2011 (8) TMI 795 - UTTARAKHAND HIGH COURT], and it has, vide its aforesaid judgment, categorically come to the conclusion that remission of Central Excise is also available to a new industrial unit setup in a non-industrial area, but where the Khasra No. is specified in General Exemption No.51 - the judgment of the Full Bench is also agreed upon that the petitioner is entitled to exemption under Notification No.50/2003, dated 10.06.2003. Also, there is neither plausible rationale, nor it is an intelligible differentia to uphold the contention that only existing units with substantial development are eligible to get the tax/duty remission and holiday. The very purpose of devising the industrial policy, i.e. Notification No.50/2003 is to give incentive to growth of industry in the two States. It should also apply to new units in non-industrial areas. The writ petition is a meritorious one, and should be allowed - the opinion of the respondent No.3 in expression to the respondent No.2 his opinion on extension of benefit of exemption to new industrial units established in the category industrial activities in non-industrial areas are, hereby, quashed - petition allowed.
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