https://www.taxtmi.com/caselaws?id=344431 An exemption under Notification No. 50/2003-CE could not be denied merely because an already exempt unit was shifted from one notified area to another and no fresh declaration on change of address was filed. The notification contained no condition treating such relocation as a new unit or withdrawing exemption on transfer of premises. Where the assessee had filed the original declaration and intimated the Department about the change of location, the benefit remained available. The stated principle is that relocation within covered areas does not, by itself, defeat exemption when the notification does not require a fresh declaration. en-us Tue, 16 May 2017 00:00:00 +0530 Thu, 13 Jul 2017 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344431 An exemption under Notification No. 50/2003-CE could not be denied merely because an already exempt unit was shifted from one notified area to another and no fresh declaration on change of address was filed. The notification contained no condition treating such relocation as a new unit or withdrawing exemption on transfer of premises. Where the assessee had filed the original declaration and intimated the Department about the change of location, the benefit remained available. The stated principle is that relocation within covered areas does not, by itself, defeat exemption when the notification does not require a fresh declaration. Case-Laws Central Excise Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344431