2017 (10) TMI 1393

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..... iltech’. Initially, the assessee-Respondents have used the small tank, as the production was less. Later, as soon as the demand increased, other bigger tanks were used for production. When it is so, the assessee-Respondents are entitled for the area based exemption as per N/N. 50/2003-CE dated 10.06.2003. Appeal dismissed - decided against Revenue. - Excise Appeal No. 53207 of 2015 - FINAL .....

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..... Notification No. 50/2003-CE dated 10.06.2003. After installation of plant machinery, the assessee-Respondents started the production on 23.03.2010. In the factory, they installed the tank of various capacities, but for the initial production small tank was used. The adjudicating authority opined that all machines were used, so area based exemption cannot be granted and, therefore, demanded duty. .....

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..... s so, then we are of the view that the assessee-Respondents are entitled for the area based exemption as per Notification No. 50/2003-CE dated 10.06.2003. Hence, we decline to interfere with the impugned order and the same is hereby sustained along with the reasons mentioned thereon. 5. In the result, the appeal filed by the Department is dismissed. (Dictated pronounced in the open court) .....

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