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TMI Blog2008 (9) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... strial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or Industrial area or commercial estate or Scheme area, as the case may be, as specified in Annexure II to this notification, of Uttranchal and Himachal Pradesh, from the whole of the duty of excise and Additional duty of excise leviable thereon, subject to the conditions mentioned in the 1st Proviso to the Notification S. No. 1 (5) (B) of Annexure II of the notification mentions the 'Proposed Industrial Area/Estates of District Haridwar in the State of Uttranchal' and against S. No. 11 of the 'Proposed Industrial Area/Estates' of District Haridwar', Khasra No. 104 to 220 of Village Raipur are mentioned. The Appellants, have set up a plant for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant company, under Rule 26 of the Central Excise Act, 2002. 1.1 It is against this order that these five appeals have been filed. 2. Heard both the sides. 2.1 Shri A.R.M. Rao, Advocate, the learned counsel on behalf of the Appellants, pleaded that when all the condition specified in the notification have been satisfied by the Appellants, the benefit of this notification cannot be denied, that when the goods other than those specified in Annexure I to this notification have been produced in a unit located in a Khasra number in a Village which is specified in Annexure II to the notification, other conditions specified in 1st Proviso to the notification are satisfied and the unit is eligible for exemption in terms of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the existing industrial areas/Estates. 3. We have carefully considered the submissions from both the sides. The main point of dispute is as to whether during the period from 4-9-04 to 9-11-04, the period when the Khasra No. 174 of Village Raipur had not been notified as 'Industrial area' by the Uttranchal Government, the goods cleared from this unit was eligible for exemption under Notification No. 50/03-C.E. This notification exempts from Central Excise Duty and Additional excise duty - "the goods specified in 1st as well as 2nd Schedule to the Central Excise Tariff Act, 1985, other than those mentioned in Annexure I to this notification and cleared from a unit located in Industrial areas/Estates, Industrial Growth Centres spe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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