9911796707
TMI Blog2012 (7) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Kathua. During the period of dispute, the appellant were availing area based exemption under Notification No. 56/2002-C.E. As per the certificate of Naib Tehsildar Kathua, the unit is located in Khasra No. 117/34 and 126/68/37 min which was previously falling in Chak Ram Singh, and which is now possessed by Ceramics factory and is part of SICOP/SIDCO Industrial Area, Kathua and that plot No. 88-89, 116-117 and 52B, fall in Khasra No. 126/68/37 min where the workshop and factory is existing. On the basis of the above certificate of Naib Tehsildar Kathua, the Jurisdictional Assistant Commissioner, Central Excise being of the view that the Khasra No. where the unit is located is mentioned at Sl. No. (2)(II)(C)(l)/(2) (Kathua District) in An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reported in 2004 (165) E.L.T. 481 (S.C.), the exemption notifications are to be strictly construed. Against these orders of Commissioner (Appeals), these appeals have been filed. 2. Heard both the sides. 3. Ms. Renu Gupta, Advocate, the learned Counsel for the respondent, pleaded that in terms of the certificate dated 9-12-05 of Naib Tehsildar, Kathua, the plot numbers of the appellant company - 88-89, 116-117 and 52B, SICOP Industrial Area, Kathua fall in Khasra No. 126/68/37 min, that according to this certificate this Khasra No. is now part of SICOP/SIDCO Industrial Area, Kathua, that Khasra No. 126/68/37 min is mentioned against Sl. No. (2)(II)(C)(2) of the Annexure II to the Notification No. 56/2002-C.E. against "Industri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cated in Industrial Estate SICOP, Kathua and is located in Khasra No. 126/68/37 min and this Khasra No. is not mentioned in the Sl. No. (2)(II)(C)(1) of Annexure II to the Notification, pertaining to Industrial Estate SICOP, Kathua, the appellant would not be eligible for duty exemption even if the Khasra No. 126/68/37 min is mentioned against Sl. No. (2)(II)(C)(2) pertaining to Industrial Estate SIDCO, Kathua. He, therefore, pleaded that there is no infirmity in the impugned order. 5. We have carefully considered the submissions from both the sides and perused the records. 6. There is no dispute that the appellant's unit is located at Plot No. 88-89, 116-117 and 52B in Industrial Area, SICOP, Kathua and this plot falls in Khasr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P as well as SIDCO figure in the Annexure II to the Notification No. 56/2002-C.E. and against Industrial Estate SIDCO, Kathua, Khasra No. 126/68/37 min is mentioned. In our view, just because the appellant's factory is located in Industrial Estate SICOP and against Industrial Estate SICOP Khasra No. 126/68/37 min is not mentioned, the exemption Notification cannot be denied, as Naib Tehsildar, Kathua's certificate mentions Khasra No. 126/68/37 min as part of "SICOP/SIDCO Industrial Area, Kathua". 7. Moreover, the exemption Notification No. 56/2002-C.E. exempts the goods covered by this notification, manufactured by the units located in the Industrial Growth Centers, Industrial Infrastructure Development Centers or Export Promotion Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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