2013 (12) TMI 1284 - AT - Central Excise

Duty demand - Exemption of duty - Benefit of Notification No. 50/2003-C.E. - Held that - exemption should be available to the appellants because the factory premises is within the specified Khasra numbers and only a drainage on the boundary of their land is falling under Khasra No. 281. So we grant waiver of the pre-deposit of dues including the penalty on both the appellants arising out of the impugned order for admission of the appeals - Stay granted.

Summary

The appellants were availing exemption under Notification No. 50/2003-C.E. for goods manufactured in specified Khasra numbers. Revenue demanded duty and penalty due to a small strip of land falling under a different Khasra number. Tribunal granted waiver of pre-deposit and stay on recovery, finding exemption should apply as factory premises were within specified Khasra numbers.