Appellant Eligible for Exemption Under Notification No. 50/2003-CE Before January 2008 After Allegation of Suppression Dropped.

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....Area based exemption - prior to January 2008 on the ground that the appellant has not opted for exemption - when the allegation of suppression has been dropped against the appellant, the appellant is entitled for benefit of exemption Notification No. 50/2003-CE during the impugned period also - AT....