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TMI Blog2017 (6) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... e department, the change of their existing unit to new site and the area of new site is covered in the Notification. In that circumstances, the ld. Commissioner (A) has rightly granted the benefit of the notification - appeal dismissed - decided against Revenue. - E/673/2007 - A/60964/2017-EX[DB] - Dated:- 16-5-2017 - Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh, Member (Technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was issued to deny the benefit of exemption Notification No.50/2003 dated 10.06.2003. The adjudicating authority denied the benefit of exemption notification on the ground that the respondent has not filed the due declaration as prescribed in the Notification, therefore, they are not entitled for the benefit of the said Notification. The said order was challenged by the respondent before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is that there is no provisions in the Notification No. 49-50/2003 that on shifting of their existing unit in respect of the manufacturer who already availing exemption and also filed due declaration is required to file the afresh declaration on change of address of the factory premises. As the respondent has intimated to the department, the change of their existing unit to new site and the area ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir unit and also filed the declaration under the Notification in question on 01.04.2006 for the financial year 2006-2007. Shifting of an existing unit to another site does not mean that a new unit has been set up and as such the exemption available to the old unit cannot be denied when the same has been shifted for a new place, which is also covered by the said Notification. Moreover, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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