https://www.taxtmi.com/caselaws?id=52234 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the Commissioner's denial of exemption under Notification 182/87. It clarified that a workshop located six kilometers away from a mine cannot be considered within the "precincts of mine" for exemption eligibility. The Tribunal emphasized that proximity alone does not determine eligibility and highlighted the need for clear evidence to invoke the extended period of limitation under Section 11A for duty demand. en-us Wed, 02 Jul 2003 00:00:00 +0530 Mon, 04 Oct 2010 13:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52234 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the Commissioner's denial of exemption under Notification 182/87. It clarified that a workshop located six kilometers away from a mine cannot be considered within the "precincts of mine" for exemption eligibility. The Tribunal emphasized that proximity alone does not determine eligibility and highlighted the need for clear evidence to invoke the extended period of limitation under Section 11A for duty demand. Case-Laws Central Excise Wed, 02 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52234