Exemption notification relief continues when an existing unit shifts premises within covered areas without needing a fresh declaration.

An exemption under Notification No. 50/2003-CE could not be denied merely because an already exempt unit was shifted from one notified area to another and no fresh declaration on change of address was filed. The notification contained no condition treating such relocation as a new unit or withdrawing exemption on transfer of premises. Where the assessee had filed the original declaration and intimated the Department about the change of location, the benefit remained available. The stated principle is that relocation within covered areas does not, by itself, defeat exemption when the notification does not require a fresh declaration.

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Issues: Whether exemption under Notification No. 50/2003-CE could be denied merely because the existing unit was shifted to another notified area and the assessee did not file a fresh declaration on change of address.

Analysis: The exemption notification did not contain any stipulation that shifting an already exempt unit from one notified area to another would result in loss of exemption or require the unit to be treated as a new unit. The assessee had already filed the original declaration and had intimated the Department about the change of premises. Shifting of an existing unit to another covered site did not amount to setting up a new unit, and the benefit of the notification could not be denied on that ground.

Conclusion: The exemption was correctly allowed and denial of benefit on the basis of absence of a fresh declaration was unsustainable.

Final Conclusion: The Revenue's challenge failed and the order granting exemption to the assessee was upheld.

Ratio Decidendi: Where an exemption notification does not require a fresh declaration on shifting of an existing unit within covered areas, the exemption cannot be denied merely because the unit changed its premises and duly intimated the Department.

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