2008 (8) TMI 614

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....lant. Shri M.M. Singh, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. The appellant filed this appeal against impugned order whereby benefit of Notification No. 56/02-C.E. dated 14-11-02 was disallowed on the ground that the appellant's factory was not situated in the area covered under Bari Brahmana Industrial Area as per the notification. 2....

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....d, the benefit of notification is allowed, therefore, the impugned order is not sustainable. 3. The contention of the Revenue is that at the time of passing of the adjudication order, there was some confusion regarding the situation of the factory. The opinion of the Revenue is that their factory is situated at Khasra No. 1123 of Bari Brahamana which is not covered under the notification. ....