Appellant Eligible for Area-Based Exemption Despite Clerical Error in Notification No. 50/2003-C.E. Declaration.

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....Eligibility for exemption under Notification No. 50/2003-C.E. – area based exemption - merely because of inadvertent clerical error regarding Notification No. in the declaration filed for the purpose of exemption, the appellant cannot be denied the benefit of Notification No. 50/2003-C.E., when he otherwise is eligible for the same - AT....