https://www.taxtmi.com/highlights?id=70514 Area based exemption - Set up of new unit at the same site / old site - Old unit was closed several years ago i.e before 1996 and Excise registration has been surrerndered in 2008 and unit was sold - Fresh licence obtained from office of the Divisional Forest Officer, Dibrugarh, Assam in 2008 - On going through the finding of the Ld.Commissioner(Appeals) in the impugned order and the documents placed here, which are evident that the respondent has established a new unit although at the same site. - The respondent is entitled for benefit of exemption - AT en-us Fri, 23 Jun 2023 08:17:02 +0530 Fri, 23 Jun 2023 08:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70514 Area based exemption - Set up of new unit at the same site / old site - Old unit was closed several years ago i.e before 1996 and Excise registration has been surrerndered in 2008 and unit was sold - Fresh licence obtained from office of the Divisional Forest Officer, Dibrugarh, Assam in 2008 - On going through the finding of the Ld.Commissioner(Appeals) in the impugned order and the documents placed here, which are evident that the respondent has established a new unit although at the same site. - The respondent is entitled for benefit of exemption - AT Highlights Central Excise Fri, 23 Jun 2023 08:17:02 +0530 https://www.taxtmi.com/highlights?id=70514