2018 (5) TMI 10

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..... 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 presum .....

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..... e case are that the appellant is engaged in manufacture of disposable syringes, insulin syringes and disposable sterlised needles. The unit is based in Haridwar which was exempted as per the Notification No. 50/2003-C.E., dated 10-6-2003. Thus the appellant was enjoying the area based exemption from the Central Excise duty. The appellant got proper registration on 11-6-2007. 3. The department o .....

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..... t 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. The appellant claimed that same is not available now. The department might have checked the said declaration from its record. If the department has continuously allowed the area based exemption presumabl .....

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