2018 (9) TMI 1192

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..... er the said notification i.e. 31.03.2010 - In appellant own case for earlier period in the case of M/S VAIBHAV ISPAT PVT LTD VERSUS CC CE, MEERUT-I [2015 (8) TMI 59 - CESTAT NEW DELHI], it was held that the commercial production started before 31.03.2010 and as such the appellant is entitled to the benefit of the exemption in terms of the said area based notification. Following the decision, .....

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..... fication i.e. 31.03.2010. 2. Learned Advocate appearing for the appellant submits that the earlier proceeding initiated by the revenue for the earlier period i.e. from March, 2010 to September, 2011 was subject matter of the Tribunal s decision in the same assessee s case and vide its Final Order No.51590/2015-EX[DB] dated 12.05.2015, the Tribunal had extended the benefit to the appellant by ar .....

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