https://www.taxtmi.com/caselaws?id=761559 CESTAT Chandigarh held that appellants were eligible for area-based exemption under N/N. 49-50/2003 despite procedural violations. The appellant commenced production on 30.03.2002 before the required date of 07.01.2003 for substantial expansion, but District Industry Centre certified substantial expansion and increased capacity on 23.11.2006. The tribunal found substantial compliance with notification conditions, allowing exemption from 25.11.2006. Extended limitation period was rejected as Department failed to establish intent to evade duty, given appellants' eligibility for SSI exemption. Penalties under Section 11AC were set aside. Appeal partially allowed. en-us Tue, 25 Jun 2024 00:00:00 +0530 Wed, 13 Nov 2024 08:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761559 CESTAT Chandigarh held that appellants were eligible for area-based exemption under N/N. 49-50/2003 despite procedural violations. The appellant commenced production on 30.03.2002 before the required date of 07.01.2003 for substantial expansion, but District Industry Centre certified substantial expansion and increased capacity on 23.11.2006. The tribunal found substantial compliance with notification conditions, allowing exemption from 25.11.2006. Extended limitation period was rejected as Department failed to establish intent to evade duty, given appellants' eligibility for SSI exemption. Penalties under Section 11AC were set aside. Appeal partially allowed. Case-Laws Central Excise Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761559