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Central Excise - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Denial of area based exemption - appellant has not acted mala ...

Case Laws     Central Excise

December 26, 2014

Denial of area based exemption - appellant has not acted mala fide. It is primarily entitled to the benefit of exemption notification aforesaid. It only failed to file necessary declaration under bonafide belief as stated above. Non filing declaration is not suppression of fact. - AT

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