https://www.taxtmi.com/highlights?id=20898 Area based exemption - When the Department at a later date took a view that the appellant’s activity amounted to manufacture, the benefit of duty exemption under Notification No. 50/2003-C.E. could not be denied just on the ground that before effecting clearances they did not file the required declaration. - AT en-us Thu, 04 Dec 2014 15:45:53 +0530 Thu, 04 Dec 2014 15:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20898 Area based exemption - When the Department at a later date took a view that the appellant’s activity amounted to manufacture, the benefit of duty exemption under Notification No. 50/2003-C.E. could not be denied just on the ground that before effecting clearances they did not file the required declaration. - AT Highlights Central Excise Thu, 04 Dec 2014 15:45:53 +0530 https://www.taxtmi.com/highlights?id=20898