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CESTAT, New Delhi: Area Based Exemption is Available to New Unit - (24 Mar 2020)

EXCISE

Customs Excise and Services Tax Appellate Tribunal, New Delhi has held that area based exemption under Central Excise Rules, 2002 is available where the new unit is successor to the previous unit and to adjacent units.

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   AREA BASED EXEMPTION  

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