2018 (9) TMI 1192

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Advocate for Appellant Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Archana Wadhwa Vide the present impugned order the Lower Authority has confirmed the demand against the assessee by denying them the benefit of area based exemption under Notification No.50/2003-CE dated 10.06.2003 for the period October, 2011 to September, 2012 on the ground that the appellant had not star .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rlier decision of the Tribunal and to allow the appeal. 3. Inasmuch as, the earlier order vide which the issue stands delt and finalized that the commercial production started prior to 31.03.2010 and the appellant was entitled to exemption of said notification, we follow the same and allow the present appeal also by setting aside the impugned order. (Dictated in Court)
Case laws, Decisions, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X