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2024 (5) TMI 800 - CESTAT CHANDIGARHArea based exemption - subsequent demand of duty after disallowing the benefit of area based exemption under Notification No. 49-50/2003-CE - demand alongwith interst and penalty - HELD THAT:- The identical issue has been considered by the Tribunal in the appellant’s own case M/S AGV FENESTRATION PVT LTD VERSUS CCE-CHANDIGARH-I [2023 (12) TMI 563 - CESTAT CHANDIGARH] and this Tribunal after considering all the submissions of both the parties has held that the appellant are entitled to the benefit of Notification No. 50/2003-CE dated 10.06.2003 for the period 20.06.2009 to 21.03.2010 - It was held in the case that the denial of benefit of notification 50/2003-CE dated 10.06.2003 for the period from 20.06.2009 to 21.03.2010 is not sustainable in law. As the Tribunal in the appellant’s own case has held that the appellant was entitled to benefit of area based exemption under Notification No. 50/2003-CE, therefore subsequent demand for the period from 18.06.2009 to 21.03.2010 does not survive. Consequently, the impugned order is set aside by allowing the appeal of the appellant with consequential relief, if any, as per law. Appeal allowed.
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