2017 (6) TMI 756

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...., Advocate for the Respondent-assessee ORDER Per: Ashok Jindal The Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) granted the benefit of exemption under Notification No. 56/2002-CE dated 14.11.2002, to the respondent. 2. The facts of the case are that the unit of the respondent is located at Khasara No.48min, at village Tehrara, Tehsil Kathua, Police Sta....

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....rity has denied the benefit of exemption notification. 4. On the other hand, ld. Counsel for the respondent submits that the grounds for denial the benefit is on the basis of certificate issued by General Manager, District Industries Centre is not tenable as in the said certificate the date of production under expansion programme is mentioned as 15.05.2007. This certificate has not been understoo....

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.... 10.02.2009 that Khasra No. 48min in village Trehara, District Kathua to be read as village Trehara instead of village Tarore. Therefore, the ld. Commissioner (Appeals) has rightly extended the benefit to the respondent. 5. Heard the parties and considered the submissions. 6. On going through the submissions made by both sides, we find that Revenue's appeal consists of two grounds; first is ....

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....me has been replied that there is no village in the name of Trehara and it is 'Tarore' and if falls in Khasra No. 48min, Tehsil and District Kathua, which is entitled to the benefit of notification. Therefore, we find that ld. Commissioner (Appeals) has rightly observed in the impugned order, as under:- "Keeping in view the above discussion, I find that the appellant's unit falls und....