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TMI Blog2013 (2) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... se Notification No. 50/2003-CE dated 10-6-2003 – Held that:- Petitioner has already exercised his option in writing to avail of the benefit of exemption Notification before effecting the first clearance, as mentioned therein, the petitioner would be entitled for the exemption. In favour of assessee - Writ Petition (M/S) No. 2312 of 2011. - - - Dated:- 23-7-2012 - SHRI B.S. VERMA, J. Mr. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny took over the business including the unit of M/s Axels India Ltd as a going concern with effect from 1-7-2011 and they wish to continue to avail exemption under Central Excise Notification No. 50/2003-CE dated 10-6-2003, by which the exemption was being availed by M/s Axles India Limited. Learned counsel for the petitioner has contended that during the pendency of the writ petition, clarifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 to the writ petition and that this condition has already been fulfilled by the petitioner. The petitioner has annexed a declaration to avail exemption under Central Excise Notification No. 50/2003-CE dated 10-6-2003 along with relevant document before the Assistant Commissioner of Central Excise, Rampur by his letter dated 28-6-2011 (Annexure-15 to the petition). Intimation for availment of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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