https://www.taxtmi.com/caselaws?id=246526 Area-based exemption under Notification No. 56/2002-C.E. could not be denied where the unit was located in SICOP Industrial Area, Kathua, a notified area, and the Naib Tehsildar's certificate showed that the relevant Khasra number covered the factory site within the same industrial area. The omission of that Khasra number from the entry against SICOP, while appearing against the adjoining SIDCO Industrial Estate, was treated as a technical discrepancy that did not defeat the substantive condition of location in a notified industrial area. The exemption was therefore available and denial on that basis was unsustainable. en-us Fri, 20 Jul 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246526 Area-based exemption under Notification No. 56/2002-C.E. could not be denied where the unit was located in SICOP Industrial Area, Kathua, a notified area, and the Naib Tehsildar's certificate showed that the relevant Khasra number covered the factory site within the same industrial area. The omission of that Khasra number from the entry against SICOP, while appearing against the adjoining SIDCO Industrial Estate, was treated as a technical discrepancy that did not defeat the substantive condition of location in a notified industrial area. The exemption was therefore available and denial on that basis was unsustainable. Case-Laws Central Excise Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246526