https://www.taxtmi.com/caselaws?id=221687 An exemption under Notification No. 56/2002-C.E. was upheld because the manufacturing unit was undisputedly located in SICOP Industrial Estate, Kathua, which was specifically listed in Annexure-II. The revenue relied only on the absence of the unit's khasra number against SICOP Industrial Estate and its appearance against SIDCO Industrial Estate, but that discrepancy was treated as a drafting or clerical error. Since the substantive condition for exemption was satisfied by the unit's actual location in the notified industrial estate, the refund and exemption could not be denied on the basis of the khasra-reference mismatch. en-us Mon, 03 Sep 2012 00:00:00 +0530 Mon, 25 Mar 2013 09:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221687 An exemption under Notification No. 56/2002-C.E. was upheld because the manufacturing unit was undisputedly located in SICOP Industrial Estate, Kathua, which was specifically listed in Annexure-II. The revenue relied only on the absence of the unit's khasra number against SICOP Industrial Estate and its appearance against SIDCO Industrial Estate, but that discrepancy was treated as a drafting or clerical error. Since the substantive condition for exemption was satisfied by the unit's actual location in the notified industrial estate, the refund and exemption could not be denied on the basis of the khasra-reference mismatch. Case-Laws Central Excise Mon, 03 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221687