TaxTMI 
TaxTMI 
2014 (7) TMI 736
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....ation - Domana, Jammu Tehsil, of District Jammu. While the 'Kangrial Industrial area' of Village/Police Station Domana remained notified under this exemption notification, the Khasra No. 1218 was subsequently changed to the 'Khasra No. 300 to 600, and 796 to 820' by the local Authorities. Taking cognizance of this change, the Central Government vide Notification No. 40/2003-CE dated 13/05/03 amended the Notification No. 56/2002 to the effect that under heading 'D Commercial estates on private lands' of Sl. No. 2 (I) of Annexure II to the notification, against Sl. No. 7 of the table, under column heading 'Khasra Nos.', for Khasra No. 1218, the Khasra No. '300 to 600, 796 to 820' shall be substituted. The unit of the appellant was located at Khasra No. 544 and 545. However, there was renumbering of the Khasra number by the local authorities and as a result of which, the Khasra No. 544 and 545 were renumbered as Khasra No. 1388 and 1389. This happened sometime in the year 2007. However, the Notification No. 56/2002-CE was not amended. The Department was of the view that since Khasra No. 1388 and 1389, though the renumbered Khasra numbers of the earlier Khasra No. 544 and 545, are not ....
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....Village/Police Station Domana of District Jammu, that as is clear from the certificate of Tehsildar, Jammu, these two Khasra numbers have been renumbered in 2006-2007 to 1388 and 1389 and that the location of the unit remains the same, that these facts are not disputed by the department, that in the background of these facts, when Khasra No. 544 and 545 were figuring against Kangrial Industrial Area of Village/Police Station Domana in the Annexure II to the exemption notification, the exemption cannot be denied just because the Khasra No. 544 and 545 have been renumbered as 1388 and 1389, that it was the responsibility of the Central Government to amend the Notification No. 56/2002 just as on earlier occasion, on change of Khasra number, the earlier Khasra No. 1218 has been substituted by the Khasra No. 300 to 600 and 796 to 820, that in this case, there is absolutely no justification for denial of exemption when Kangrial Industrial Area located within 'Khasra No. 300 to 600 and 796 to 820' of Village/Police Station Domana, of the District Jammu remains notified in the notification and the unit of the appellant is located at old Khasra No. 544 and 545, and that just because these K....
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....pectively in 2006-2007 has been certified by Tehsildar, Jammu Tehsil ; and (c) Kangrial Industrial Area located in Village/Police Station Domana of Tehsil Jammu and comprising of 'Khasra No. 300 to 600 and 796 to 820' is mentioned against Sl. No. 2 (I) (D) (7) of the Annexure II to the exemption Notification No. 56/2002-CE. The point of dispute is as to whether the renumbering of the Khasra No. 544 and 545 into 1388 and 1389 in Kangrial Industrial Area would disentitled the appellant from the benefit of duty exemption under Notification No. 56/2002-CE. The departments contention based on various judgments of the Apex Court is that an exemption notification has to be strictly constituted on the basis of its own wordings and that when an exemption is available to the units located in Kangrial Industrial Area of Village/Police Station Domana, Jammu Tehsil, comprising of 'Khasra No. 300 to 600 and 796 to 820', this exemption would cease to be available once the Khasra number are renumbered and the old No. 544 and 545 are renumbered as 1388 and 1389 respectively, irrespective of the fact that the location of the unit r....
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....or Commercial Estates or Scheme Areas, as mentioned specified in Annexure II, the Annexure II lists out the various Industrial Growth Centres, Industrial Infrastructure Development Centres, Industrial Estates, Industrial Areas etc. Against the Industrial area mentioned in Annexure II, the name of the Police Station/Village, Tehsil, in which it falls and Khasra numbers of which it comprises, are also mentioned. Once the goods are covered by this exemption, the availability of exemption would be decided by the fact as to whether the unit is located in the Industrial Areas, Industrial Estates, Growth Centres etc. as specified in Annexure II. If once it is found that unit is located within notified Industrial area, the fact of renumbering of its Khasra number would be irrelevant, as the first para of the exemption notification does not use the words -Industrial Growth Centres, Industrial Infrastructure Development Centres or Export Promotion Industrial Parks or Industrial Estates or Industrial Areas or Commercial Estates or Scheme Areas, as the case may be, falling within the Tehsil/Village, and comprising of Khasra numbers, as specified in the Annexure II'. In the first para of the ex....