Duty Exemption Demand Overturned: No Malafide Intent Found for JMAPL and SE Under Notification 50/03-CE.

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....Area based exemption - when both JMAPL and SE could have availed the full duty exemption under notification no. 50/03-CE - they did not file the declaration for availing of this exemption under belief that there activity does not amount to manufacture, no malafide can be attributed to them. - demand set aside as extended period of limitation not applicable - AT....