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2019 (6) TMI 63 - CESTAT NEW DELHIArea Based Exemption - N/N. 50/2003-CE dated 10.6.2003 as amended - period of dispute is 15/06/2007 to 18/03/2008 - it has been alleged that the appellant did not file declaration as required under said Notification before effecting first clearance, therefore benefit of exemption under the said Notification is not available for the period 15/06/2007 to 18/03/2008 - time limitation. HELD THAT:- There is no dispute that the goods being manufactured are not in the negative list of Annexure-I, and the unit is located in the specified Industrial Area mentioned in Annexure-II to the Notification No.50/2003-CE. - Since, the declaration has been made by the appellants themselves on 19.3.2008 and the same is correct, the jurisdictional Central Excise Authorities should have examined the question regarding the appellant company’s eligibility for exemption during the period prior to 19.3.2008, but they chose to sleep over the declaration and issued a Show Cause Notice on 8.10.2011. The appellant cannot be charged with suppression or mis-statement for more than three years long delay in issue of Show Cause Notice. The proviso to sub-Section 11A(1) cannot be invoked by the department. Hence, the demand of Show Cause Notice is time barred and the impugned Order is not sustainable on the ground of limitation. Appeal allowed - decided in favor of appellant.
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