https://www.taxtmi.com/caselaws?id=125631 The Tribunal ruled in favor of the Appellants, setting aside the duty demands, interest, and penalties imposed on them. It held that units located in specified Khasras of Villages mentioned under the "Proposed Industrial Area/Estate" in Notification No. 50/03-C.E. were eligible for duty exemption if they met other conditions, irrespective of the State Government's notification status for those areas. The Appellants' position was upheld based on a strict interpretation of the notification's provisions, emphasizing adherence to the wording without additional conditions beyond what was explicitly stated. en-us Wed, 10 Sep 2008 00:00:00 +0530 Sat, 27 Oct 2012 10:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125631 The Tribunal ruled in favor of the Appellants, setting aside the duty demands, interest, and penalties imposed on them. It held that units located in specified Khasras of Villages mentioned under the "Proposed Industrial Area/Estate" in Notification No. 50/03-C.E. were eligible for duty exemption if they met other conditions, irrespective of the State Government's notification status for those areas. The Appellants' position was upheld based on a strict interpretation of the notification's provisions, emphasizing adherence to the wording without additional conditions beyond what was explicitly stated. Case-Laws Central Excise Wed, 10 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125631