AREA BASED CE EXEMPTION-Nfn.50/2003

Querist : Anonymous (Querist) 18 September 2010 This query is : Open
DELAY IN EXERCISING OPTION-CONDONATION. UNIT SET UP IN 2006.I BELIEVE THERE ARE JUDGEMENTS BY CESTAT DELHI IN THE MATTER OF ADITYA PACKAGING v. COMMISSIONER AND ALSO BY HON'BLE SUPREME COURT DECIDING THAT BURDEN IMPOSED SHOULD NOT BE ONEROUS AND LIBERAL INTERPRETAION SHOULD BE GIVEN TO EXEMPTION NOTIFICATIONS DESIGNED TO PROMOTE INDUSTRIAL DEVELOPMENT. CAN U KINDLY PROVIDE DETAILS OF THESE JUDGMENTS OR OTHER JUDGMENTS ON THIS SUBJECT.

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