https://www.taxtmi.com/caselaws?id=344579 Eligibility for exemption under Notification No. 56/2002-CE turned on whether the unit at Khasra No. 152, Ashok Nagar, Satwari, Jammu fell within the notified area and whether the Revenue could rely on material not included in the show cause notice. The assessment relied on the Tehsildar's report, Annexure-II to the notification, and the TRU clarification requiring verification of the factory's location from land revenue records. Material introduced later at the appellate stage, but absent from the show cause notice, could not be used to deny the benefit. On that basis, the unit was treated as eligible for the exemption. en-us Fri, 02 Jun 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344579 Eligibility for exemption under Notification No. 56/2002-CE turned on whether the unit at Khasra No. 152, Ashok Nagar, Satwari, Jammu fell within the notified area and whether the Revenue could rely on material not included in the show cause notice. The assessment relied on the Tehsildar's report, Annexure-II to the notification, and the TRU clarification requiring verification of the factory's location from land revenue records. Material introduced later at the appellate stage, but absent from the show cause notice, could not be used to deny the benefit. On that basis, the unit was treated as eligible for the exemption. Case-Laws Central Excise Fri, 02 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344579