Exemption notification amendment corrected location details, bringing the unit within the notified area and defeating denial of benefit.

An exemption under Notification No. 50/03-CE could not be denied once Notification No. 7/14-CE amended the description of the notified area by correcting the village name and khasra particulars. The amendment brought the assessee's unit at Village Sarverkheda, Khasra Nos. 177 and 288/1 within the notified entry, and the earlier mismatch in location details ceased to be a valid basis for refusal of benefit. On that footing, the denial of exemption was unsustainable and the duty demand confirmed against the assessee was set aside.

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Issues: Whether the appellant was entitled to the exemption under Notification No. 50/03-CE after its amendment by Notification No. 7/14-CE, notwithstanding the earlier discrepancy in the village name and khasra numbers mentioned in the notification.

Analysis: The appellant's unit was located at Village Sarverkheda, Khasra Nos. 177 and 288/1. The exemption had been denied because the original notification referred to a different village name and different khasra particulars. The amended notification substituted the village name and corrected the relevant khasra entries so as to bring the appellant's unit within the notified description. Once the amendment specifically aligned the notification with the appellant's location, there remained no basis to continue the denial of exemption.

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

Final Conclusion: The order confirming duty was set aside and the appeal was allowed.

Ratio Decidendi: Where an exemption notification is amended to correct the description of the location and khasra particulars so that the assessee's unit falls within the notified entry, denial of exemption on the basis of the earlier mismatch cannot be sustained.

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