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Central Excise - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Area Based exemption - Balaji has not started the commercial ...


Company Misses Deadline for Commercial Production, Denied Tax Exemption by Commissioner Under Notification Requirements.

September 7, 2022

Case Laws     Central Excise     AT

Area Based exemption - Balaji has not started the commercial production by March 31, 2010 and the condition of the Notification is “commencement of commercial production” and not “commencement of any production” - the order passed by the Commissioner is correct in denying the benefit of exemption - AT

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