2006 (11) TMI 377

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....and K.J. Singh, Advocate, for the Appellant. Shri Amit Jain, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - These stay applications and the appeals arise from the denial of benefit under Notification No. 50/2003, dated 10-6-2003 to the appellant-manufacturer M/s. Uttranchal Steel Pvt. Ltd. 2. We have perused the record and heard both sides at length. It is seen that the....

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....e notification gave exemption to units located or newly established in existing Industrial Growth Centre etc. and the judgment of the Hon'ble High Court of Uttranchal is  distinguishable. 5. The Notification (50/2003) exempts "the goods specified in the first schedule ....... and cleared from a unit located in the industrial growth centre or industrial  infrastructure development c....