Exemption benefits upheld despite delayed declaration filing under Notifications 49/2003 and 50/2003 for Himachal Pradesh factory.

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....Area based exemption - NTF no.49/2003 and 50/2003 - delay in filing of declaration - such procedural lapse would not result in denial of the benefit of notifications no.49/2003 and 50/2003, when the respondent fulfilled all the basics, essential and requisite conditions of the notifications as regards the location of the factory being in Himachal Pradesh - AT....