https://www.taxtmi.com/caselaws?id=266525 An exemption under Notification No. 50/03-CE could not be denied once Notification No. 7/14-CE amended the description of the notified area by correcting the village name and khasra particulars. The amendment brought the assessee's unit at Village Sarverkheda, Khasra Nos. 177 and 288/1 within the notified entry, and the earlier mismatch in location details ceased to be a valid basis for refusal of benefit. On that footing, the denial of exemption was unsustainable and the duty demand confirmed against the assessee was set aside. en-us Tue, 09 Dec 2014 00:00:00 +0530 Wed, 21 Oct 2015 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266525 An exemption under Notification No. 50/03-CE could not be denied once Notification No. 7/14-CE amended the description of the notified area by correcting the village name and khasra particulars. The amendment brought the assessee's unit at Village Sarverkheda, Khasra Nos. 177 and 288/1 within the notified entry, and the earlier mismatch in location details ceased to be a valid basis for refusal of benefit. On that footing, the denial of exemption was unsustainable and the duty demand confirmed against the assessee was set aside. Case-Laws Central Excise Tue, 09 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266525