2023 (12) TMI 675 - SCH - Central Excise

Area based exemption - relevant date for commencement of commercial production to avail the benefit of notification - N/N. 50/2003-CE dated 10th June - it was held by Tribunal that The appellant has started commencement of the production before 31.10.2010 and therefore, eligible for area based exemption. HELD THAT - There are no reason to interfere in the matter - appeal dismissed.

Summary

Title: Supreme Court of India dismisses Civil Appeal

- Court: Supreme Court of India
- Citation: 2023 (12) TMI 675 - SC
- Judges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
- Appellant's Counsel: Mr. N. Venkatraman, A.S.G., Mr. Mukesh Kumar Maroria, AOR, Ms. Nisha Bagchi, Adv., Mr. Rupesh Kumar, Adv., Ms. Aakansha Kaul, Adv., Ms. Rukmini Bobde, Adv., Mr. Akshay Amritanshu, Adv., Mr. Vikrant Yadav, Adv.
- Respondent's Counsel: Mr. Tarun Gulati, Sr. Adv., Mr. Rajat Mittal, AOR, Mr. Suprateek Neogi, Adv.
- Decision: Civil Appeal dismissed.