https://www.taxtmi.com/caselaws?id=343340 Area-based exemption under Notification No. 50/2003-CE could not be denied where the assessee's declaration was supported by the lease deed and other particulars showing location and eligibility, and the jurisdictional officer's field verification confirmed eligibility. The mistaken reference to Notification No. 49/2003-CE was treated as an inadvertent clerical error, not a failure to meet the substantive exemption conditions. The assessee was therefore entitled to the exemption, and the benefit could not be refused on the basis of that mistake. en-us Wed, 19 Apr 2017 00:00:00 +0530 Tue, 23 May 2017 07:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343340 Area-based exemption under Notification No. 50/2003-CE could not be denied where the assessee's declaration was supported by the lease deed and other particulars showing location and eligibility, and the jurisdictional officer's field verification confirmed eligibility. The mistaken reference to Notification No. 49/2003-CE was treated as an inadvertent clerical error, not a failure to meet the substantive exemption conditions. The assessee was therefore entitled to the exemption, and the benefit could not be refused on the basis of that mistake. Case-Laws Central Excise Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343340