2006 (11) TMI 377

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..... ate, for the Appellant. Shri Amit Jain, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - These stay applications and the appeals arise from the denial of benefit under Notification No. 50/2003, dated 10-6-2003 to the appellant-manufacturer M/s. Uttranchal Steel Pvt. Ltd. 2. We have perused the record and heard both sides at length. It is seen that the appeals themselv .....

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..... tion to units located or newly established in existing Industrial Growth Centre etc. and the judgment of the Hon ble High Court of Uttranchal is distinguishable. 5. The Notification (50/2003) exempts the goods specified in the first schedule . and cleared from a unit located in the industrial growth centre or industrial infrastructure development centre or export promotion industrial park .....

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..... isting and proposed industrial growth centre etc. were eligible for exemption. 7. We also find that Director of Industries, Uttranchal Patel Nagar, Dehradun in his office memorandum dated 21-10-2005 has included the area wherein the appellants unit is located for the purpose of notification No. 50/2003 with effect from 10-7-2003. This memorandum specifically states that units located in Khasra N .....

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