Area-based exemption cannot be denied for a clerical mistake in the notification reference when eligibility is otherwise established.

Area-based exemption under Notification No. 50/2003-CE could not be denied where the assessee's declaration was supported by the lease deed and other particulars showing location and eligibility, and the jurisdictional officer's field verification confirmed eligibility. The mistaken reference to Notification No. 49/2003-CE was treated as an inadvertent clerical error, not a failure to meet the substantive exemption conditions. The assessee was therefore entitled to the exemption, and the benefit could not be refused on the basis of that mistake.

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Issues: Whether the assessee could be denied area based exemption under Notification No. 50/2003-CE on account of a clerical mistake in the declaration mentioning the notification number.

Analysis: The declaration filed by the assessee was accompanied by supporting documents, including the lease deed and other particulars, which disclosed the location and eligibility details required for the exemption. The record also showed field verification by the jurisdictional officer, on the basis of which the assessee was found eligible for the benefit. The mistaken mention of Notification No. 49/2003-CE instead of Notification No. 50/2003-CE was treated as an inadvertent clerical error and not as a failure to satisfy the substantive conditions of exemption. The earlier precedent was distinguished on the basis that, in the present case, the declaration and requisite information had in substance been furnished.

Conclusion: The assessee was entitled to the benefit of Notification No. 50/2003-CE, and the exemption could not be denied merely for the clerical error in the declaration.

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