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2017 (5) TMI 1078 - CESTAT NEW DELHIArea based exemption - N/N. 50/2003-CE dated 10.06.2003 - manufacture of plastic film printed and laminated in roll form and plastic film printed and laminated in pouch form - denial on the ground that declaration not filed by assessee - Held that: - in the assessee’s own case, the matter has come up before the Tribunal PACKAGING INDIA PVT. LTD. Versus COMMISSIONER OF C. EX., MEERUT [2012 (2) TMI 424 - CESTAT NEW DELHI], where it was held that The requirement of filing a declaration is a procedural condition, and exemption cannot be denied on this basis - appeal dismissed - decided against Revenue.
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