2017 (6) TMI 702

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....ndal The Revenue is in appeal against the impugned order wherein the Ld. Commissioner (A) allowed the benefit of exemption Notification No. 50/2003-CE dated 10.06.2003 to the respondent. 2. The facts of the case are that the respondent is engaged in manufacturer of electronic items at Khasra No.380/1, 382/2, (Plot No.3) Sector-I, Parvaanoo (HP) for which the declaration under Notification NO. 76....

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....5 and the respondent have only change their factory premises and seeking intimation the change of address by the Respondent claiming as per earlier declaration. Aggrieved from the said order, the revenue is before us. 3. On the other hand, the Ld. AR submits that the respondent has not filed due declaration while intimating to the department of change of address, therefore, they are not entitled ....

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.... benefit of the notification by observing as under: On merits also the contention of the appellant is that there is not provisions in the Notification No.49-50/2003-CE that on shifting of existing unit in respect of which the manufacturer was already availing exemption, from one notified area to another the exemption will not be available. I fully agree with this contention of the Appellant also....