Incomplete Investigation on Area-Based Exemption: Jammu Manufacturer's Premises Not Inspected, Findings Questioned.

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Full Text of the Document

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....Area Based Exemption - The investigation was not conducted at the end of the Jammu based manufacturer and whole case has been based on the investigation conducted at Commissioner Central Excise, Merrut-II. Without investigation, it cannot be held that the Jammu based manufacturer were not manufacturer during the impugned period.....