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2018 (3) TMI 910 - CESTAT, ALLAHABADArea based exemption - N/N. 50/2003-CE dated 10.06.2003 - rejection on the ground that the Divisional Assistant Commissioner did not receive copy of declaration, required to be filed under the said Notification by a unit availing the benefit of such Notification - Held that: - Commissioner had acknowledged a receipt of declaration on 20.10.2009 by the respondent through the said letter dated 05.12.2011. This fact was stated by the learned Commissioner (Appeals) in his order - appeal filed by Revenue did not contest the said fact - appeal dismissed - decided against Revenue.
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