https://www.taxtmi.com/caselaws?id=355486 Area-based exemption under Notification No. 50/2003-C.E. depended on a manufacturer exercising the exemption option in writing before the first clearance, with the option then operating for the rest of the financial year. The dispute turned on disputed factual questions about when the intimation was filed and when the unit was taken over and operated by the appellant. Those facts required verification from the record and supporting evidence, so the issue could not be finally determined at the appellate stage. The matter was therefore remanded for fresh verification and adjudication by the Original Authority. en-us Thu, 04 Jan 2018 00:00:00 +0530 Thu, 15 Feb 2018 09:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355486 Area-based exemption under Notification No. 50/2003-C.E. depended on a manufacturer exercising the exemption option in writing before the first clearance, with the option then operating for the rest of the financial year. The dispute turned on disputed factual questions about when the intimation was filed and when the unit was taken over and operated by the appellant. Those facts required verification from the record and supporting evidence, so the issue could not be finally determined at the appellate stage. The matter was therefore remanded for fresh verification and adjudication by the Original Authority. Case-Laws Central Excise Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355486