Court Denies Exemption Claims for North-East Region Due to Non-Compliance with Notification No. 33/99-C.E Requirements.

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....Area Based Exemption - North-East region - Merely because no limitation is prescribed and/or applicable cannot be a ground to consider their claims for exemption when they satisfy the prescriptions under the said notification. The assessee has failed to furnish adequate evidences in support of their claims that they had complied with the prescriptions under Notification No. 33/99-C.E - HC....