https://www.taxtmi.com/caselaws?id=360777 The Tribunal dismissed the Revenue's appeal in a case involving the alleged wrongful availment of area-based exemption by a respondent for not paying Central Excise duty on finished goods. The Tribunal found that the respondent, engaged in job work, had complied with service tax payments and exemption declarations, rendering the extended period of limitation inapplicable. As the Revenue failed to act upon the respondent's declarations, the proceedings against the respondent were set aside, emphasizing the significance of timely actions by the Revenue. en-us Mon, 19 Mar 2018 00:00:00 +0530 Wed, 23 May 2018 07:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360777 The Tribunal dismissed the Revenue's appeal in a case involving the alleged wrongful availment of area-based exemption by a respondent for not paying Central Excise duty on finished goods. The Tribunal found that the respondent, engaged in job work, had complied with service tax payments and exemption declarations, rendering the extended period of limitation inapplicable. As the Revenue failed to act upon the respondent's declarations, the proceedings against the respondent were set aside, emphasizing the significance of timely actions by the Revenue. Case-Laws Central Excise Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360777