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2018 (2) TMI 907 - AT - Central ExciseArea Based Exemption - dispute in the present case mainly relates to the fact relating to the date of change of ownership of the unit and the date of filing intimation by the appellant to avail the area based exemption - Held that: - It is clear that the statutory mandate is that the manufacturer should opt in writing before affecting the first clearance. Such option shall be effective from the date of exercise and shall not be withdrawn during the remaining part of the financial year. Except for this stipulation, we could not get any other provision with reference to opt in or opt out of the scheme during the operation of the said notification. The fact with reference to the date of filing intimation by the appellant is in dispute. Different dates are claimed by both the parties. This requires verification with supporting evidence available with the jurisdictional officer - appeal allowed by way of remand.
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