Appellant entitled to exemption benefit despite missing declaration due to honest belief; no suppression of fact involved.

Appellant entitled to exemption benefit despite missing declaration due to honest belief; no suppression of fact involved. https://www.taxtmi.com/highlights?id=21195 Denial of area based exemption - appellant has not acted mala fide. It is primarily entitled to the benefit of exemption notification aforesaid. It only failed to file necessary declaration under bonafide belief as stated above. Non filing declaration is not suppression of fact. - AT en-us Fri, 26 Dec 2014 15:17:39 +0530 Fri, 26 Dec 2014 15:17:39 +0530 TaxTMI RSS Generator Appellant entitled to exemption benefit despite missing declaration due to honest belief; no suppression of fact involved. https://www.taxtmi.com/highlights?id=21195 Denial of area based exemption - appellant has not acted mala fide. It is primarily entitled to the benefit of exemption notification aforesaid. It only failed to file necessary declaration under bonafide belief as stated above. Non filing declaration is not suppression of fact. - AT Highlights Central Excise Fri, 26 Dec 2014 15:17:39 +0530 https://www.taxtmi.com/highlights?id=21195