https://www.taxtmi.com/caselaws?id=393696 The Tribunal ruled in favor of the appellant, finding that their units qualified for the area-based exemption under Notification No. 50/2003-CE. The appellant's units were considered a single industrial complex with a common entry/exit and continuous boundary, making them eligible for the exemption. The Tribunal held that the appellant correctly availed the exemption, setting aside the penalties imposed and granting them consequential benefits. The judgment was pronounced on 13.03.2020. 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 The Tribunal ruled in favor of the appellant, finding that their units qualified for the area-based exemption under Notification No. 50/2003-CE. The appellant's units were considered a single industrial complex with a common entry/exit and continuous boundary, making them eligible for the exemption. The Tribunal held that the appellant correctly availed the exemption, setting aside the penalties imposed and granting them consequential benefits. The judgment was pronounced on 13.03.2020. Case-Laws Central Excise Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393696