2018 (5) TMI 10

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....eena Khair, Advocate, for the Appellant. Shri H.C. Saini, DR, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeal is against the order in appeal No. 72/2013, dated 19-12-2013. 2. The period of dispute is October, 2007 to 13-8-2012. The brief facts of the case are that the appellant is engaged in manufacture of disposable syringes, insuli....

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....cord, it appears that when the first time area based exemption was granted to the appellant then certain formalities were supposed to be complied. These formalities include filing the said declaration. Since 2005, the appellant is filing regular return to claim area based exemption as per Notification No. 50/2003. The Department never raised any objection and allowed the claim. But suddenly, in th....