Exemption notification eligibility turned on factory location, and demarcation evidence supported entitlement to the benefit.

Eligibility for exemption under Notification No. 56/02-C.E. turned on whether the factory at Bari Brahmana fell within the notified area. The earlier denial rested on the Khasra number recorded for the unit, but demarcation by the Addl. Dy. Commissioner certified that the factory was operational at Khasra No. 1117, village Bari Brahmana, Tehsil Samba. That certificate removed the factual for exclusion, and the later appellate order had already extended the same notification benefit for the subsequent period on the same basis. The denial of exemption was therefore unsustainable, and the appellant was entitled to the notification benefit.

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Issues: Whether the appellant was entitled to the benefit of Notification No. 56/02-C.E. dated 14-11-02 in respect of its factory at Bari Brahmana.

Analysis: The denial of exemption rested solely on the earlier view that the factory was not situated in the area covered by the notification because of the Khasra number mentioned in the record. After demarcation, the Addl. Dy. Commissioner certified that the factory was operational at Khasra No. 1117 of village Bari Brahmana, Tehsil Samba. The subsequent appellate order also extended the notification benefit for the later period on the basis of the same certificate, which showed that the factual basis for denial no longer survived.

Conclusion: The appellant was entitled to the benefit of the notification and the denial of exemption was unsustainable.

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