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2013 (2) TMI 30 - UTTARAKHAND HIGH COURTChange of ownership – Area-based exemption - Circular No. 960/03/2012-CX dated 17th February, 2012 - Petitioner company took over the business as a going concern with effect from 1-7-2011 - Wish to continue to avail exemption under Central Excise Notification No. 50/2003-CE dated 10-6-2003 – Held that:- Petitioner has already exercised his option in writing to avail of the benefit of exemption Notification before effecting the first clearance, as mentioned therein, the petitioner would be entitled for the exemption. In favour of assessee
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