Area-Based Exemptions in Central Excise: Strict Adherence Required, Not Just Procedural; Non-Compliance Not Excusable.

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....Area based exemption - The conditions do have specific legal implication and by no means be considered as a simple procedural requirement, infringement of which is condonable - the conditions inserted in Notification No. 50/2003-CE are mandatory and cannot be held as mere procedural requirement....