Area-Based Exemption Applies Only After Declaration Filed; Not Retroactive Prior to June 28, 2010, Under Notification No. 50/03-CE.

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....Claiming area based exemption after availing full duty exemption under SSI exemption - the filing of this declaration cannot be said to be a pure procedural or technical requirement - exemption Notification No. 50/03-CE would be available to the appellant only w.e.f. 28/06/2010 and not for the period prior to 28/06/2010 i.e. the date of filing of declaration - AT....