Denial of Benefit of area based exemption - the commercial ...

Appellant's Area-Based Exemption Denied for Missing Commercial Production Deadline; Zero Electricity Usage Confirmed by Authorities.

September 13, 2023

Case Laws Central Excise AT

Denial of Benefit of area based exemption - the commercial production could not be commenced before 31.03.2010 - the electricity consumption as per the electricity authorities was nil prior to April, 2010 and we find it hard to believe that the production could have taken place without any electricity at all. The appellant claimed that it had a diesel generator set for a few days, but was unable to provide any evidence to support its claim. - AT

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Denial of Benefit of area based exemption - the commercial ...

Appellant's Area-Based Exemption Denied for Missing Commercial Production Deadline; Zero Electricity Usage Confirmed by Authorities.

September 13, 2023

Case Laws Central Excise AT

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