Central Excise - Highlights / Catch Notes

Area Based Exemption - failure to submit declaration / ...

Company's Exemption Continues Despite Missing Declaration; Department's Oversight Prevents Penalty Imposition.

May 1, 2018

Case Laws Central Excise AT

Area Based Exemption - failure to submit declaration / certificate at the time of installation - If the department has continuously allowed the area based exemption presumably the said formalities were completed. For its own fault, the Department cannot take the advantage. - AT

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Area Based Exemption - failure to submit declaration / ...

Company's Exemption Continues Despite Missing Declaration; Department's Oversight Prevents Penalty Imposition.

May 1, 2018

Case Laws Central Excise AT

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