2024 (11) TMI 828 - SCH - Central Excise

Area based exemption - condition of commencement of commercial production not later than 31-3-2010 - Benefit of Notification No. 50/2003-C.E., dated 10-6-2003 - It was held by CESTAT that 'The commercial production by the clinker plant by this new cement unit thus does not mean commercial production by the cement unit which is meant/required to commercially produce cement. Further commercial production of clinker by the clinker plant of this cement unit is not germane to the issue also because clinker figures in the negative list (Annexure-I referred to earlier) and therefore provisions of Notification No. 50/2003 do not even apply to the commercial production by clinker plant of new cement unit.' - HELD THAT - It is not required to interfere in the matter. The Civil Appeals are dismissed.

Summary

The Supreme Court dismissed the Civil Appeals after hearing the petitioner's senior counsel, Mr. Arvind P Datar. The delay was condoned, and pending applications were disposed of.