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TMI Blog2013 (1) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... vailing of exemption under this notification had applied to the Jurisdictional Assistant Commissioner for refund of the duty paid through PLA, which was refunded to them by the Jurisdictional Assistant Commissioner. However, the Assistant Commissioner's orders were reviewed by the Commissioner and review appeals were filed to the Commissioner (Appeals) on the ground that for the benefit of Notification No. 56/2002-C.E. three conditions are required to be satisfied simultaneously, namely, the goods being covered by the notification, that is, being other than those specified in Annexure-I, the unit being located in the industrial areas specified in Annexure-II to the Notification and the unit must also be located in Khasra number specified against the specified industrial area of Annexure-II. According to the department, while the goods being manufactured are covered by the notification, and the units of the respondents are located in the industrial areas specified in Annexure-II of the notification, they are not located in the Khasra number specified against those industrial areas in the Notification and, therefore, the respondents are not eligible for exemption under Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent's units are located in those industrial areas, that just because the Khasra number of a unit located in a particular industrial area mentioned in Annexure-II is not mentioned against that industrial area in the Annexure-II, the benefit of the exemption cannot be denied and that in view of this, there is no infirmity in the impugned order. 5. We have considered the submissions from both the sides and perused the records. On findings in respect of different appears are as under :- 6. Appeal No. E/1944-1947/2009. 6.1 So far as the Revenue's appeals, where M/s. Cardinal Chemicals Pvt. Ltd., the respondents, are concerned, the respondent's unit is located in SICOP industrial area, Kathua and the area where the unit is located falls under Khasra No. 125/54/1, 55/1 and 71/2 of Village Chak Khuni. In terms of certificate of Naib Tehsildar, Kathua Circle, the respondent's unit is located at Khasra No. 125/54/1, 55/1 and 71/2 situated at Village Chak Khuni which is within SICOP industrial area. On going through, the exemption notification, we find that SICOP industrial areas, is mentioned against Sl. No. (2)(II)(C)(1) of the Annexure-II to the Notification and aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /37-min is in the SICOP Industrial Estate. We are of the view since this unit is located in Industrial Estate SICOP which is specified in the Annexure-II to the notification against Sl. No. (2)(II)(C)(1), just because the Khasra No. in which the unit is located - No. 126/68/37-min is not specified against SICOP Industrial Estate but is specified under SIDCO Industrial Estate, the benefit of exemption cannot be denied, as the benefit of the notification is available in respect of the eligible goods manufactured and cleared by the units located in the industrial Estates/industrial area as specified in Annexure-II to the notification and this condition stands satisfied by the respondent. There may be mistake in mentioning the Khasra numbers covered by a particular industrial area and, therefore, just because the Khasra number of a unit is not mentioned against a particular industrial area, the benefit of the exemption cannot be denied to a unit when the unit, without any doubt, is located in the specified industrial area. In view of this, so far as, these two appeals are concerned, we do not find any the infirmity in the impugned order. 8. Appeal No. E/1938 and 1941/2009. 8.1&e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SICOP Industrial Estate, Kathua, the Khasra No. 66/37 and 126/68/37-min in which the unit is located, are not mentioned against SICOP industrial Estate. However, we find that these two Khasra numbers are mentioned against the neighbouring SIDCO Industrial Estate against Sl. No. (2)(II)(C)(2) and obviously there is a mistake in mentioning the Khasra numbers covered by the SICOP and SIDCO Industrial Estates of Kathua. As discussed above, for extending the benefit of this notification, what is relevant is that is the goods manufactured by the unit must be covered by the notification, that is the goods must be other than those mentioned in Annexure-I to the notification, and the goods should have been manufactured and cleared by the unit located in the industrial areas, industrial Estates, industrial growth centres, industrial infrastructure development centres etc., specified in Annexure-II to the notification. Though in the Annexure-II to the notification against the industrial Estates, industrial growth centres etc. Khasra numbers covered by the Industrial area are also mentioned, it is not the condition of the notification that the Khasra number in which the unit is located must al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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