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

Court Rules Area-Based Exemption Not Retroactive; Assessee Wins on Limitation Period Grounds.

October 21, 2014

Case Laws Central Excise AT

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

Court Rules Area-Based Exemption Not Retroactive; Assessee Wins on Limitation Period Grounds.

October 21, 2014

Case Laws Central Excise AT

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