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Central Excise - Highlights / Catch Notes

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Area Based exemption - Balaji has not started the commercial ...

Central Excise

September 7, 2022

Area Based exemption - Balaji has not started the commercial production by March 31, 2010 and the condition of the Notification is “commencement of commercial production” and not “commencement of any production” - the order passed by the Commissioner is correct in denying the benefit of exemption - AT

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