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2015 (10) TMI 1800 - CESTAT DELHIArea Based exemption - Denial of benefit of exemption Notification No. 50/03-CE dated 10/06/03 w.e.f. 15/03/10 - Held that:- Appellants factory is located at Khasra No. 177 and 288/1 in Village Sarvarkheda of Tehsil Kashipur of Distt. Udham Singh Nagar. The Department denied the exemption on the ground that in the respective entry in the Notification, there is no village named Sarvarkheda and Khasra No. 288/1 also does not figure and instead there is Khasra No. 288/A. However, it is seen that the exemption Notification No. 50/03-CE has been amended by Notification No. 7/14-CE and against Sl. No. 28 of the original notification in column 3, for the entry Sakharkheda the entry Sarverkheda has been substituted and similarly against Sl. No. 28 in the entry in column 4, for the figures and letters 285A and 288A, the figures and symbols 285/1 and 288/1 have been substituted. In view of this, there is no ground for denial for exemption, as the appellants unit is located in Village Sarverkheda at Khasra No. 177 and 288/1 and both the Khasra numbers are figuring in the exemption notification. The impugned order is, therefore, is not sustainable. The same is set aside. - Decided in favour of assessee.
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