https://www.taxtmi.com/caselaws?id=125608 An exemption scheme for industrial units in Uttarakhand was construed as granting fiscal benefit where production had commenced and the exemption otherwise applied for the relevant period. Delay in filing the option under the notification was treated as the only default, and denial of the benefit solely on that basis was considered too harsh on the stated facts. The appellant was therefore found to have established a strong prima facie case, and full waiver of pre-deposit of duty and penalty was granted pending disposal of the appeal. en-us Tue, 15 Jan 2008 00:00:00 +0530 Fri, 26 Oct 2012 17:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125608 An exemption scheme for industrial units in Uttarakhand was construed as granting fiscal benefit where production had commenced and the exemption otherwise applied for the relevant period. Delay in filing the option under the notification was treated as the only default, and denial of the benefit solely on that basis was considered too harsh on the stated facts. The appellant was therefore found to have established a strong prima facie case, and full waiver of pre-deposit of duty and penalty was granted pending disposal of the appeal. Case-Laws Central Excise Tue, 15 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125608