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2014 (6) TMI 269 - AT - Central ExciseArea based exemption - State of Uttranchal - Non filing of declaration - exemption under Notification No. 50/2003-C.E. - Held that:- The Notification No. 50/2003-C.E. exempts the goods specified in the first and second Schedule to the Central Excise Tariff Act, 1985, other than those specified in Annexure-I to this notification and manufactured in the industrial areas specified in Annexure-II to the notification from the whole of the duty of excise leviable under Section 3(1) of Central Excise Act, 1944 and the whole of the Additional Duty of Excise leviable under Additional Duty of Excise (Goods of Special Importance) Act, 1957 and also under the Additional Duty of Excise (Textiles and Textile Articles) Act, 1978 - there is no dispute about the fact that till 13-3-2008 there was absolutely no intimation from the appellant company to the Central Excise authorities about their activity. Though they had started making clearances since May 2006 by availing full duty exemption under this notification, no returns were filed regarding the goods manufactured and cleared by availing of this exemption. Had at least such returns been filed, the department would have been in a position to know about their activity. In view of this, we are of prima facie view that the appellant’s plea that they had acted bona fide is difficult to accept. In any case, the question of limitation being a mixed question of fact and the law can be examined in depth only at the time of final disposal. - Conditional stay granted.
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