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Central Excise - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Area Based Exemption - courts cannot extend the benefit of this ...

Case Laws     Central Excise

October 21, 2014

Area Based Exemption - courts cannot extend the benefit of this exemption for the period prior to the date of opting for the exemption, therefore, on merits, the case is in the Department’s favour. - however decided in favor of assessee on the ground of period of limitation - AT

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