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TMI Blog2017 (6) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... as amended, as it falls under specified area as shown against Sr. No. 2(I) (A) (2). Consequently, the appellants are eligible for the refund claims. Appeal allowed - decided in favor of appellant. - E/1296/2009-DB - A/61021/2017-EX[DB] - Dated:- 2-6-2017 - Mr. Ashok Jindal, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Harvinder Singh, AR for the Appellant None for the Respondent(s) ORDER Per: Ashok Jindal Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals), after examining the report placed before him and from the record of Tehsildar District Jammu hold that the factory of the respondent is located in the area as per annexure-II to the Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and therefore the show cause notice itself is defective. We also find that as per TRU Circular No. F.No. 354/62/2008-TRU dated 25.4.208, the range authorities were directed to take clarification from the concerned Tehsildar/ land Revenue records to ascertain the correct location of the factory and as per the report given by Tehsildar Jammu, the factory of the respondent is located at Ashok Nagar, Satwari Jammu which is part of Village Narwal Pain, which is in Khasara No.152 and on the basis of that report the issue has been examined by ld. Commissioner (Appeals) in detail and the same extracted herein below:- I have carefuIly gone through the records placed before me. Therefore, claims for the period June 2005 to November 2005 amounti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (I) DISTRICT JAMMU (A) Existing Industrial locations S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. ---- ------ ----- ----- 2. Jammu Cantonment 152, 639, 639/min, 639/min, 648/min Jammu Satwari (D) Commercial Estates on private land S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. --- ---- --- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority has erred in considering the appellant s unit to exist under village Narwal at Sr. No. 2(I) (D) (6). He did not analyze this situation by looking into the jurisdiction of Police Stations given under Col. 5 of the table to the Annexure to the notification. Accordingly, I hold that the appellant s unit situated at Khasra No.152 is eligible for exemption under Notification No. 56/2002-CE dated 14.11.2002, as amended, as it falls under specified area as shown against Sr. No. 2(I) (A) (2). Consequently, the appellants are eligible for the refund claims. The impugned order rejecting the refund claim is set-aside. I therefore, allow the appeal and set-aside the order-in-original No.356/CE/DC/J/08 dated 13.05.2008. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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