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TMI Blog2013 (1) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... cture the goods covered by the exemption Notification No. 56/2002-C.E. and according to them their units are located in the areas specified in this notification. The exemption under Notification No. 56/2002-C.E. is applicable to the goods covered by this exemption notification manufactured and cleared by the units located in industrial growth centres, industrial infrastructure development centres, export promotion industrial parks, industrial Estates, industrial areas, commercial estates or scheme areas, as the case may be, specified in Annexure-II to this notification. The respondents in this case, availing of exemption under this notification had applied to the Jurisdictional Assistant Commissioner for refund of the duty paid through PLA, which was refunded to them by the Jurisdictional Assistant Commissioner. However, the Assistant Commissioner s orders were reviewed by the Commissioner and review appeals were filed to the Commissioner (Appeals) on the ground that for the benefit of Notification No. 56/2002-C.E. three conditions are required to be satisfied simultaneously, namely, the goods being covered by the notification, that is, being other than those specified in Annexure- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. B.R. Agrotech Ltd. and M/s. Chenab Agrochem Ltd., Shri B.L. Narasimhan, Advocate, appeared for M/s. Bharat Udyog and M/s. Natural Herbal Products and Shri S.K. Malhotra, C.A., appeared for M/s. Cardinal Chemicals Pvt. Ltd. The learned Counsels for the respondents, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and emphasised that the exemption Notification is available to the goods covered by the Notification, which are manufactured and cleared by the units located in the industrial areas, specified in Annexure-II to the Notification, that the respondent s units are located in those industrial areas, that just because the Khasra number of a unit located in a particular industrial area mentioned in Annexure-II is not mentioned against that industrial area in the Annexure-II, the benefit of the exemption cannot be denied and that in view of this, there is no infirmity in the impugned order. 5. We have considered the submissions from both the sides and perused the records. On findings in respect of different appears are as under :- 6. Appeal No. E/1944-1947/2009. 6.1 So far as the Revenue s appeals, where M/s. Cardinal Chemicals Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot specified against industrial Estate SICOP, but is specified against Industrial Estate SIDCO, Kathua. The Naib Tehsildar s certificate mentions that this unit is located in SICOP Industrial Estate, in Khasra No. 126/68/37 min of Village Chak Ram Singh. However, we find that the Khasra No. 126/68/37-min is mentioned against Industrial Estate SIDCO, not against Industrial Estate SICOP. According to the respondent, the Industrial Estates, Industrial Estate SICOP and SIDCO of Kathua are adjoining industrial Estates separated by a road and the part of the Khasra No. 126/68/37-min is in the SICOP Industrial Estate. We are of the view since this unit is located in Industrial Estate SICOP which is specified in the Annexure-II to the notification against Sl. No. (2)(II)(C)(1), just because the Khasra No. in which the unit is located - No. 126/68/37-min is not specified against SICOP Industrial Estate but is specified under SIDCO Industrial Estate, the benefit of exemption cannot be denied, as the benefit of the notification is available in respect of the eligible goods manufactured and cleared by the units located in the industrial Estates/industrial area as specified in Annexure-II to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Industrial Estate in which unit is located is specified in the notification. In view of this, we do not find any infirmity in the impugned order with regard to these two units. 9. Appeal No. E/1939/2009. 9.1 As regards. Revenue s appeal where M/s. Chenab Agrochem Ltd. is the respondent, the unit of the respondent is located in SICOP Industrial Estate, Kathua and as per certificate dated 24-2-2004 of Naib Tehsildar, Kathua, the unit is located under Khasra No. 66/37 and 126/68/37-min. The department s objection is that while the unit is located in SICOP Industrial Estate, Kathua, the Khasra No. 66/37 and 126/68/37-min in which the unit is located, are not mentioned against SICOP industrial Estate. However, we find that these two Khasra numbers are mentioned against the neighbouring SIDCO Industrial Estate against Sl. No. (2)(II)(C)(2) and obviously there is a mistake in mentioning the Khasra numbers covered by the SICOP and SIDCO Industrial Estates of Kathua. As discussed above, for extending the benefit of this notification, what is relevant is that is the goods manufactured by the unit must be covered by the notification, that is the goods must be other than those mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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