Central Excise Case: Late Declaration Filing Shouldn't Deny Exemption Benefits Under Notification No. 50/2003-CE.
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....Area based exemption - Delay in filing the declaration / option to avail benefit of Notification No.50/2003-CE - Merely because formal letter was filed subsequently, the same cannot be a ground for denial of the benefit prior to the said date - AT....




TaxTMI
TaxTMI