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2018 (5) TMI 10 - AT - Central ExciseArea Based Exemption - N/N. 50/2003-C.E., dated 10-6-2003 - Department opined that the declaration was supposed to be submitted at the time of installation of the factory to claim area based exemption. The same was not produced by the appellant - Held that: - Since 2005, the appellant is filing regular return to claim area based exemption as per N/N. 50/2003. The Department never raised any objection and allowed the claim. But suddenly, in the year 2012, the department demanded the documents which was supposed to be given at the time of installation of the factory - If the department has continuously allowed the area based exemption presumably the said formalities were completed. For its own fault, the Department cannot take the advantage. After a gap of so many years, the certificate cannot be demanded by the Department when the department has continuously allowed the area based exemption year to year basis - appeal allowed - decided in favor of appellant.
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