Exemption by khasra number depends on factual coverage of the notified land, with later amendment read as clarificatory after verification.

An exemption under Notification No. 56/2002 turned on whether Khasra No. 394 actually covered only SIDCO Industrial Complex, Baribrahmna, or also included EPIP, Kartholi, Baribrahmna. The later Notification No. 79/2003, which substituted the earlier entry, was treated as supporting a clarificatory reading, but the record did not conclusively establish the factual extent of the khasra. The exemption could not be denied merely on the wording of the notification entry, and the original adjudicating authority had to verify the location covered by Khasra No. 394 before granting or refusing the benefit.

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Issues: Whether the appellants were entitled to exemption from central excise duty under Notification No. 56/2002 dated 14-11-2002 on the basis of Khasra No. 394, and whether the matter required remand for verification of the location covered by that khasra number.

Analysis: The notification's Annexure-II mentioned the relevant area together with its khasra number, and Khasra No. 394 was included. The dispute turned on whether that khasra comprised only SIDCO Industrial Complex, Baribrahmna, or also covered EPIP, Kartholi, Baribrahmna. The subsequent Notification No. 79/2003 dated 12-12-2003 substituted the earlier entry and supported the contention that the later amendment was clarificatory in nature. However, the record did not contain evidence conclusively establishing that Khasra No. 394 contained only SIDCO Industrial Complex and not the other specified area.

Conclusion: The benefit of the exemption could not be denied merely on the face of the notification entry, but the issue required factual verification by the original adjudicating authority.

Final Conclusion: The appeal was not finally decided on entitlement alone and the matter was sent back for verification of the factual position regarding Khasra No. 394, with consequential grant of exemption if the appellants' claim was found correct.

Ratio Decidendi: Where an exemption notification identifies an area by khasra number, entitlement must be determined on the factual coverage of that khasra, and a later amendment may be treated as clarificatory only after the underlying factual position is verified.

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