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2016 (11) TMI 696 - CESTAT NEW DELHIArea based exemption - N/N. 50/2003-CE dated 10.06.2003 - non-filing of declarations as mentioned in Condition No. (ii) of proviso in the said notification - Held that: - The details as required to be filed in the option were all available in the letter dated 15.03.2010 seen in the appeal records. The said letter was in connection with registration of the Unit No. III under Rule 9 of Central Excise Rules, 2002. The registration as sought for has been given by the department on 19.03.2010. However, we note that the appellant indicated in the said Notification No. 76/2008-CE dated 24.03.2008 with reference to already existing unit (Unit -II) apparently no reference to area based exemption No. 50/2003 was made when new registration was sought for Unit No. III. However, the monthly ER-I return which is a statutory return giving various details of excisable goods manufactured and cleared and the exemption availed was filed for Unit No. III for the month of March, 2010 on 10.04.2010. The said return clearly indicated Notification No. 49/2003 and 50/2003 alongwith details like description of goods, quantity manufactured etc. The department has been intimated about the existence of the unit, nature of products manufactured and the exemption claimed under N/N. 50/2003-CE. We find that the same can be considered as adequate compliance of the condition of the notification. We again note that there is no other material ground on which the exemption is sought to be denied. In view of these factual positions, we find no justification in denial of exemption and accordingly set-aside the impugned order - appeal allowed.
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