Industrial unit classification under Rule 28C requires reconsideration where an existing unit never claimed tax concession benefits.

Classification of the Gurugram unit as an expansion of an existing industrial unit rather than a new industrial unit under Rule 28C required reconsideration. The text notes that the existing Sonepat unit had not claimed a tax concession and that the application was allowed on merits, not rejected for alleged suppression. These facts and the applicable definitions were material to determining eligibility for the concession. The Tribunal's order was set aside and the matter was remitted for fresh adjudication, with entitlement to the claimed benefit left open.

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Issues: Whether the claim for tax concession was correctly classified as an expansion of an existing industrial unit rather than as a new industrial unit.

Analysis: The existing Sonepat unit had not availed any tax concession, and the application had been considered and allowed on merits rather than rejected for alleged suppression. The classification of the Gurugram unit under Rule 28C therefore required reconsideration in light of these facts and the applicable definitions.

Outcome: The Tribunal's order was set aside and the matter was remitted for fresh adjudication; entitlement to the claimed benefit was left open.

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