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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Area based exemption - when both JMAPL and SE could have availed ...

Central Excise

April 25, 2015

Area based exemption - when both JMAPL and SE could have availed the full duty exemption under notification no. 50/03-CE - they did not file the declaration for availing of this exemption under belief that there activity does not amount to manufacture, no malafide can be attributed to them. - demand set aside as extended period of limitation not applicable - AT

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