2019 (12) TMI 63 - SCH - Central Excise

Area based exemption - proof of filing of declaration - exemption from payment of Central Excise under the Notification No. 50/03-CE, dated 10.06.2003 - whether the instant appeal raises a substantial question of law for adjudication by this Court? - it was held by the High Court that the appellant was obliged to establish that it had actually applied for the benefit of exemption under the Notification dated 10.06.2003 through 2nd Declaration filed on 13.04.2005 or that such a Declaration was available in the office of Assistant Commissioner, Central Excise. The appellant has miserably failed to discharge such onus. HELD THAT - There is nothing to interfere with the impugned judgment and order passed by the High Court - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition and declined to interfere with the judgment and order passed by the High Court. Pending applications were disposed of.