https://www.taxtmi.com/caselaws?id=387658 Area based exemption under Notification No. 50/03-CE was upheld because the evidence, including the jurisdictional report and District Industries Centre report, showed that the prescribed substantial expansion in installed capacity had been achieved. The Tribunal treated the exemption condition as satisfied in the respondent's own earlier matter and found no distinguishing feature in the present dispute. On that basis, the demand was correctly dropped and the Revenue's challenge failed; the duty demand remained set aside. en-us Thu, 24 Oct 2019 00:00:00 +0530 Tue, 29 Oct 2019 18:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387658 Area based exemption under Notification No. 50/03-CE was upheld because the evidence, including the jurisdictional report and District Industries Centre report, showed that the prescribed substantial expansion in installed capacity had been achieved. The Tribunal treated the exemption condition as satisfied in the respondent's own earlier matter and found no distinguishing feature in the present dispute. On that basis, the demand was correctly dropped and the Revenue's challenge failed; the duty demand remained set aside. Case-Laws Central Excise Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387658