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Central Excise - Highlights / Catch Notes

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Area based exemption - The conditions do have specific legal ...


Area-Based Exemptions in Central Excise: Strict Adherence Required, Not Just Procedural; Non-Compliance Not Excusable.

June 27, 2017

Case Laws     Central Excise     AT

Area based exemption - The conditions do have specific legal implication and by no means be considered as a simple procedural requirement, infringement of which is condonable - the conditions inserted in Notification No. 50/2003-CE are mandatory and cannot be held as mere procedural requirement

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