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TMI Blog2016 (1) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification No. 50/2003-CE dated 10.6.03 on the ground that they did not commence commercial production on or before 31.3.2010. Proceedings were initiated against the respondent by issue of show cause notices dated 4.6.2012 and 14.3.2013. Learned Commissioner issued the impugned order and dropped all the proceedings against the respondent by allowing benefit under the said notification. Aggrieved by the said order, the Revenue is in appeal before us. 2. In the grounds of appeal it is stated that the adjudicating authority has erred in interpreting the notification No.50/03-CE. It was contended that the respondents have not commenced commercial production on or before 31.3.2010. In view of the following points:- A) the respondents di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. In view of these facts and evidences, it emerges that: (i) The Noticee did not have the required power supply and electrical infrastructure like electricity connection from HPSEB, DG Gensets, electric control panels, etc. including civil construction related to electricity for running machines and for production / manufacture in order to star commercial production of finished goods on or before 31.3.2010. (ii) The Noticee had not installed the complete plant and machinery as on 31.3.2010 and none of the 25 plant and machinery declared in their project report was functional on the said date. (iii) In their visit to the Noticee unit on 31.3.2010, the Assistant Environmental Engineer, HPSCPB, Parwanoo and Junior Environment Enginee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cies in purchase vouchers, he had stated that store keeper has elaborated certain entries for accounts purpose and as such, the documents are genuine. They have employed about 15 workers including Supervisor in March, 2010, though the Managers were appointed in September, 2009. To support this, they have attendance register, salary ledger, wages register till 31.3.2010, Range Superintendent vide his letter dated 5.3.2011 addressed to the Asstt. Commissioner, Shimla specifically stated that respondent commenced the commercial production by 31.3.2010 and recommended for concession under the above notification. Learned Counsel submitted hat plant and machinery available for working utilizing the available power plant commenced commercial produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.3.2010, in order to be eligible for exemption under notification No. 50/03-CE. A perusal of the impugned order shows that the learned Commissioner has elaborately discussed all the points agitated before us. Concession under notification No. 50/03-CE is in pursuance of industrial policy notified through office memo No. 1(10)/2001-NER dated 7.1.2003. In pursuance of the said Central Government Policy, the State Government also commenced Industrial Policy 2004 to extend concession and facility for the industries in Himachal Pradesh. In terms of the said Policy "commencement of commercial production" means the date on which industrial enterprise actually commenced the commercial production as certified by Director etc. In the present case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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