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{field 13} {field 14}Present

Order disposes off an application praying for  rectification of mistake for Final Order dated 11.01.2018. It is  submitted that the appellant is manufacturing certain tablets,  capsules, syrups, ointments, etc and is availing area based  exemption under Notification No. 50/2003 dated 10.06.2003.  For the purpose, two conditions have to be fulfilled. First, the  unit has to be established in the geographical area mentioned in the Notification. Secondly, the unit has to manufacture  those excisable goods which are not prohibited in the  Notification that too under declaration to the Department. In  the present case, the first clearance of goods was made by the  appellant on 30.12.2009 in terms of the said Notification.  However, due to inadvertence, the applicant did not file the  declaration with the respondent Department. But, he  voluntarily filed the declaration on 30.05.2013 alongwith the  returns declaring the date of exercising option as 21.11.2009,  i.e. the date when applicant unit commenced commercial  production as a new unit.