https://www.taxtmi.com/caselaws?id=359446 An exemption under Notification No. 50/2003-C.E. could not be denied merely because an old installation declaration was not produced after many years, where the assessee had been continuously granted the area-based exemption and the department had accepted it year after year without objection. The tax authority could not rely on its own omission or inaction to withdraw the benefit on a stale procedural ground. The demand was therefore held unsustainable, the duty-confirming order was set aside, and the appeal was allowed. en-us Tue, 12 Sep 2017 00:00:00 +0530 Tue, 01 May 2018 06:20:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359446 An exemption under Notification No. 50/2003-C.E. could not be denied merely because an old installation declaration was not produced after many years, where the assessee had been continuously granted the area-based exemption and the department had accepted it year after year without objection. The tax authority could not rely on its own omission or inaction to withdraw the benefit on a stale procedural ground. The demand was therefore held unsustainable, the duty-confirming order was set aside, and the appeal was allowed. Case-Laws Central Excise Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359446