https://www.taxtmi.com/caselaws?id=219419 Area-based exemption under Notification No. 50/2003-C.E. could not be denied merely because the declaration mistakenly cited Notification No. 49/2003-C.E. instead. The supporting documents, including the lease deed, disclosed the unit's location and khasra particulars, and the jurisdictional officer's field verification confirmed eligibility under the correct exemption notification. The clerical error in describing the notification was held not to affect substantive entitlement where the foundational conditions were otherwise satisfied and the required information had been furnished. On that basis, denial of the exemption was unsustainable. en-us Thu, 17 May 2012 00:00:00 +0530 Thu, 13 Dec 2012 22:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219419 Area-based exemption under Notification No. 50/2003-C.E. could not be denied merely because the declaration mistakenly cited Notification No. 49/2003-C.E. instead. The supporting documents, including the lease deed, disclosed the unit's location and khasra particulars, and the jurisdictional officer's field verification confirmed eligibility under the correct exemption notification. The clerical error in describing the notification was held not to affect substantive entitlement where the foundational conditions were otherwise satisfied and the required information had been furnished. On that basis, denial of the exemption was unsustainable. Case-Laws Central Excise Thu, 17 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219419