https://www.taxtmi.com/caselaws?id=393696 Area based exemption under Notification No. 50/2003-CE was available for the expanded units at Khasra No. 115 and Plot B of Khasra No. 119, as they were successors to earlier eligible units and the expansion fell within the scheme for adjoining land and new machinery. The expanded premises were also treated as part of the same industrial unit because the Board circulars contemplated a merged, contiguous setup with common access, and the facts showed one functional complex without practical separation. Once exemption was upheld, the basis for demand, seizure, confiscation, redemption fine and penalties failed, so those actions were not sustainable and consequential benefits followed. en-us Fri, 13 Mar 2020 00:00:00 +0530 Sat, 21 Mar 2020 11:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393696 Area based exemption under Notification No. 50/2003-CE was available for the expanded units at Khasra No. 115 and Plot B of Khasra No. 119, as they were successors to earlier eligible units and the expansion fell within the scheme for adjoining land and new machinery. The expanded premises were also treated as part of the same industrial unit because the Board circulars contemplated a merged, contiguous setup with common access, and the facts showed one functional complex without practical separation. Once exemption was upheld, the basis for demand, seizure, confiscation, redemption fine and penalties failed, so those actions were not sustainable and consequential benefits followed. Case-Laws Central Excise Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393696