Manufacturer Denied Excise Exemption for Not Submitting Monthly Duty Statements for Verification and Refund.

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....Area Based Exemption - substantial exemption - The procedure requires the manufacturer to submit a statement of duty paid etc. on a monthly basis to the Assistant/Deputy Commissioner, who is required to verify the same and refund the amount. Admittedly the appellant had not done so - Benefit of exemption cannot be extended.....