https://www.taxtmi.com/caselaws?id=245860 Area-based exemption under Notification No. 50/2003 was treated as available at the prima facie stage where a unit in Uttarakhand had informed the Range Superintendent before commencing production, disclosed its location and proposed final products, and later filed the prescribed form. The delayed filing of the formal application was regarded as a technical defect that should not defeat the substantive exemption claim for interim relief. On that basis, interim protection was granted and the stay petition was allowed. en-us Fri, 11 Jan 2013 00:00:00 +0530 Fri, 11 Apr 2014 11:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245860 Area-based exemption under Notification No. 50/2003 was treated as available at the prima facie stage where a unit in Uttarakhand had informed the Range Superintendent before commencing production, disclosed its location and proposed final products, and later filed the prescribed form. The delayed filing of the formal application was regarded as a technical defect that should not defeat the substantive exemption claim for interim relief. On that basis, interim protection was granted and the stay petition was allowed. Case-Laws Central Excise Fri, 11 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245860