Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Area based exemption - benefit of N/N. 50/2003-CE dated 10.06.2003 - The assembling of various parts amounts to manufacture in terms of the provisions of Section 2(f) of Central Excise Act - the Amending N.No.01/2008-CE is applicable only in those cases where the processes undertaken does not amount to manufacture - activity at Roorkee was of manufacturing nature - benefit of exemption correctly availed by them
Area based exemption - benefit of N/N. 50/2003-CE dated 10.06.2003 - The assembling of various parts amounts to manufacture in terms of the provisions of Section 2(f) of Central Excise Act - the Amending N.No.01/2008-CE is applicable only in those cases where the processes undertaken does not amount to manufacture - activity at Roorkee was of manufacturing nature - benefit of exemption correctly availed by them
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