Assessee Denied Area-Based Exemption for Factory in Arunachal Pradesh Due to Lack of Central Excise Registration.

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....Clandestine removal - case of Revenue is that the assessee has set up a factory in Arunachal Pradesh, but has not bothered to take registration from jurisdictional Central Excise Authorities - once the conditions of notifications / formalities not complied with, benefit of area based exemption cannot be allowed.....