https://www.taxtmi.com/caselaws?id=446879 CESTAT Chandigarh allowed the appeal regarding area-based exemption denial for a new unit in Himachal Pradesh. The department denied exemption under N/N. 50/2003-CE for period 20.06.2009 to 21.03.2010 due to late filing of declaration on 22.03.2010 instead of when exemption was claimed from 20.06.2009. The Tribunal held that filing declaration is merely a procedural requirement requiring liberal interpretation. Since the appellant was otherwise eligible for area-based exemption being located in specified area, incomplete declaration does not bar eligibility as it would defeat the exemption's objective. The denial was unsustainable in law. en-us Mon, 11 Dec 2023 00:00:00 +0530 Wed, 13 Dec 2023 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446879 CESTAT Chandigarh allowed the appeal regarding area-based exemption denial for a new unit in Himachal Pradesh. The department denied exemption under N/N. 50/2003-CE for period 20.06.2009 to 21.03.2010 due to late filing of declaration on 22.03.2010 instead of when exemption was claimed from 20.06.2009. The Tribunal held that filing declaration is merely a procedural requirement requiring liberal interpretation. Since the appellant was otherwise eligible for area-based exemption being located in specified area, incomplete declaration does not bar eligibility as it would defeat the exemption's objective. The denial was unsustainable in law. Case-Laws Central Excise Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446879