Central Excise - Area Based Exemption - Determination of value addition -...

Central Excise

Area Based Exemption - Determination of value addition - validity of notification of June 10, 2008 sustained by the Apex Court - The Department is now estopped from urging the objection of limitation and the respondents are bound by the submission attributed to them in the order of February 26, 2021 to consider the application for determination of the special rate of value addition in accordance with law, irrespective of when the application therefor may have been made by the petitioning assessee. - HC

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