https://www.taxtmi.com/caselaws?id=376640 Entitlement to exemption under Notification No. 49-50/2003 turned on compliance with the mandatory declaration requirement and whether the department had been sufficiently informed of the unit's operations. In the absence of documentary proof that the declaration was filed, the exemption could not be sustained for the earlier period. However, the communication dated 16.10.2008 from the General Manager, District Industries Centre, Shimla to the Central Excise department was treated as valid intimation, and exemption was accepted from that date onward. The prior clearances were covered by SSI exemption under Notification No. 08/2003-CE, so no duty demand survived. en-us Fri, 15 Feb 2019 00:00:00 +0530 Thu, 14 Mar 2019 08:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376640 Entitlement to exemption under Notification No. 49-50/2003 turned on compliance with the mandatory declaration requirement and whether the department had been sufficiently informed of the unit's operations. In the absence of documentary proof that the declaration was filed, the exemption could not be sustained for the earlier period. However, the communication dated 16.10.2008 from the General Manager, District Industries Centre, Shimla to the Central Excise department was treated as valid intimation, and exemption was accepted from that date onward. The prior clearances were covered by SSI exemption under Notification No. 08/2003-CE, so no duty demand survived. Case-Laws Central Excise Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376640