2013 (3) TMI 453

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....n which their unit is located is also specified in this notification. The exemption under Notification No. 56/2002-C.E. is applicable to the goods covered by this exemption notification manufactured and cleared by the units located in industrial growth centres, industrial infrastructure development centres, export promotion industrial parks, industrial Estates, industrial areas, commercial estates or scheme areas, as the case may be, specified in Annexure-II to this notification. The respondent in this case, availing of exemption under this notification had applied to the Jurisdictional Assistant Commissioner for refund of the duty paid through PLA, during May 2007, August 2007 and September 2007, which was refunded to them by the Jurisdict....

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....th the sides. 3. Shri R.K. Verma, the learned Departmental Representative, assailed the impugned order by reiterating the grounds of appeal the Revenue's appeal and pleaded that while the goods being manufactured by the respondent unit are covered by the exemption notification and the industrial area in which the units are located, is also specified in Annexure-II to the Notification, the Khasra numbers in which the unit is located is not specified against the industrial area and, therefore, the Commissioner (Appeals)'s order extending the benefit of the exemption to this unit is not correct. He emphasised in view of the judgment of Apex Court in the case of CCE, Trichy v. M/s. Rukmani Pakkwell Traders reported in 2004 (165) E.L.T. ....

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....at Plot No. 57, SICOP Industrial Area, Chak Ram Singh, Kathua (J&K). SICOP Industrial Estate is specified against Sl. No. (2)(II)(C)(1) of the Annexure-II to the exemption notification. The department's objection is that while the industrial area in which the unit is located is specified in the Notification, the Khasra No. 126/68/37-min, in which the unit is located is not specified against Industrial Estate SICOP, but is specified against Industrial Estate SIDCO, Kathua. The Naib Tehsildar's certificate mentions that this unit is located in SICOP Industrial Estate, in Khasra No. 126/68/37 min of Village Chak Ram Singh. However, we find that the Khasra No. 126/68/37-min is mentioned against Industrial Estate SIDCO, not against Industrial Es....