https://www.taxtmi.com/caselaws?id=204307 Area-based exemption under Notification No. 50/2003-C.E. is confined to the specified factory location within the notified area, so shifting the unit from that location breaks continuity of the benefit and the denial was sustained. The small scale industry exemption claim, however, required factual verification and could not be rejected solely because it was not raised before the adjudicating authority; the matter was remanded for fresh examination after giving the assessee an opportunity to present its case. en-us Wed, 01 Sep 2010 00:00:00 +0530 Wed, 18 May 2011 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204307 Area-based exemption under Notification No. 50/2003-C.E. is confined to the specified factory location within the notified area, so shifting the unit from that location breaks continuity of the benefit and the denial was sustained. The small scale industry exemption claim, however, required factual verification and could not be rejected solely because it was not raised before the adjudicating authority; the matter was remanded for fresh examination after giving the assessee an opportunity to present its case. Case-Laws Central Excise Wed, 01 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204307