https://www.taxtmi.com/caselaws?id=344431 The Appellate Tribunal upheld the decision of the Ld. Commissioner (A) in favor of the respondent, ruling that shifting an existing unit to a new location covered by the Notification did not disqualify the respondent from the exemption under Notification No. 50/2003-CE. The Tribunal emphasized that no fresh declaration was required when relocating an existing unit within the same Notification coverage. As the respondent had informed the department about the shift and fulfilled the necessary declaration requirements, the Tribunal dismissed the Revenue's appeal, affirming the grant of exemption to the respondent. 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 The Appellate Tribunal upheld the decision of the Ld. Commissioner (A) in favor of the respondent, ruling that shifting an existing unit to a new location covered by the Notification did not disqualify the respondent from the exemption under Notification No. 50/2003-CE. The Tribunal emphasized that no fresh declaration was required when relocating an existing unit within the same Notification coverage. As the respondent had informed the department about the shift and fulfilled the necessary declaration requirements, the Tribunal dismissed the Revenue's appeal, affirming the grant of exemption to the respondent. Case-Laws Central Excise Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344431