CESTAT, New Delhi: Area Based Exemption is Available to New Unit - 24.03.2020

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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