2006 (11) TMI 377

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..... and K.J. Singh, Advocate, for the Appellant. Shri Amit Jain, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - These stay applications and the appeals arise from the denial of benefit under Notification No. 50/2003, dated 10-6-2003 to the appellant-manufacturer M/s. Uttranchal Steel Pvt. Ltd. 2. We have perused the record and heard both sides at length. It is seen that th .....

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..... he notification gave exemption to units located or newly established in existing Industrial Growth Centre etc. and the judgment of the Hon'ble High Court of Uttranchal is  distinguishable. 5. The Notification (50/2003) exempts "the goods specified in the first schedule ....... and cleared from a unit located in the industrial growth centre or industrial  infrastructure development .....

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..... s, thus, clear that both existing and new  units in the existing and proposed industrial growth centre etc. were eligible for exemption. 7. We also find that Director of Industries, Uttranchal Patel Nagar, Dehradun in his office memorandum dated 21-10-2005 has included the area wherein the appellants unit is located for the purpose of notification No. 50/2003 with effect from 10-7-2003. .....

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