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    <title>2018 (6) TMI 231 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, granting the appellant exemption from 27.03.2010 to 26.03.2020 under Notification No. 50/2003-CE. The decision was based on the finding that the appellant&#039;s new unit, established post-amalgamation with new machinery and distinct production line, qualified as a new industrial unit independent of the previous unit&#039;s exemption period. The Tribunal held that the appellant met the criteria for a new industrial unit, entitling them to the full exemption period specified in the notification.</description>
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      <description>The Tribunal allowed the appeal, granting the appellant exemption from 27.03.2010 to 26.03.2020 under Notification No. 50/2003-CE. The decision was based on the finding that the appellant&#039;s new unit, established post-amalgamation with new machinery and distinct production line, qualified as a new industrial unit independent of the previous unit&#039;s exemption period. The Tribunal held that the appellant met the criteria for a new industrial unit, entitling them to the full exemption period specified in the notification.</description>
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