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2012 (12) TMI 434 - AT - Central ExciseEligibility for exemption under Notification No. 50/2003-C.E. – area based exemption - Held that:- After field survey, the appellant was found eligible for exemption under Notification No. 50/2003-C.E. - merely because of inadvertent clerical error regarding Notification No. in the declaration filed for the purpose of exemption, the appellant cannot be denied the benefit of Notification No. 50/2003-C.E., when he otherwise is eligible for the same – in favor of assessee
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