TaxTMI 
TaxTMI 
2017 (6) TMI 850
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....-CE dated 14.11.2002. 2. The facts of the case are that the respondent's unit is located in the State of Jammu & Kashmir at Ashok Nagar, Satwari under Khasra No.239/152, Tehsil Jammu. A show cause notice was issued to the respondent to deny the exemption under the Notification No.56/2002 ibid on the ground that the factory is not located in the notified area covering by the notification, as they have mentioned that the factory is located in village Narwal Pain. The adjudicating authority denied the benefit of exemption notification. On appeal, the ld. Commissioner (Appeals) examined the issue and record placed before him and held that factory is located in the notified area of the notification and allowed the appeal. Against the said order....
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....n terms of notification No.56/2002-CE dated 14/11/2002, had been rejected by the adjudicating authority vide impugned order on the ground that the appellants' unit does not fall in the specified area. The adjudicating authority has observed, from the Khasra Certificate that the appellants' unit is situated on Khasra no.152 (239/152) in village Narwal Pain of Jammu and in the annexure-II to the notification, Khasra Nos. 6, 245 to 260, only has been notified against the said village. Accordingly, the claims have been rejected, the appellants being ineligible to the benefit of the notification. The only issue in the instant appeal is whether the appellant's unit situated at Ashok Nagar, Satwari, Jammu is eligible for exemption under the Notif....
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.... in Jammu Cantonment, Satwari under the Police Station, Satwari as mentioned in the said Annexure. They also contended that the entry at Sr. No.2(I)(D)(6) is in respect of village Narwal falling under the jurisdiction of P.S. Gangyal which is something like 8 KM from their location. I find that in the Khasra certificate relied upon by the adjudicating authority, the appellant's unit-at Ashok Nagar, Satwari, Jammu, is situated in village Narwal Pain. The appellants submit that this Narwal Pain is different from the village Narwal figuring at Sr. No.2(I)(D)(6), above as both fall under different Police Stations. In the notification Police Station Satwari has been shown against Industrial Area of Jammu Cantonment. where the appellant's unit is....