Area-Based Exemption: Assessee Retains Benefits Despite Renumbering of Khasra Numbers Under Notification No. 56/2002-CE.

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....Exemption under Notification No. 56/2002-CE dated 14/11/02 - Renumbering of khasra numbers - area based exemption - assessee, for none of his fault, should not be deprived of the benefit of the exemption notification - AT....