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2012 (10) TMI 583 - AT - Central ExciseManufacture - area based exemption - Benefit of Notification No. 50/2003-C.E., dated 10-6-2003. – demand of duty and penalty – the benefit of said notification is being denied on the sole ground that the appellant in their declaration so filed has not given the information about the inputs being used by them - Held that:- It has to be kept in mind that the notification in question is a general notification, which is the area based exemption notification and grants exemption to all the manufacturers/excisable units located in that particular area. When all other manufacturers located in that area were enjoying the benefit of said notification, the denial of benefit of the same to the appellant on the sole ground that a declaration was not filed, would not be justified. When the appellant is being treated as the service provider, he cannot be held to be a manufacturer liable to pay excise duty in which case and he cannot be expected to file a declaration. - waiver of pre deposit allowed.
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