TMI Blog2018 (3) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... possible date of commercial production - the said intimation has clearly satisfied the conditions mentioned in Proviso (i) of the said Notification. Commencement of production on or before 31.03.2010 - Held that: - the findings are based on presumption and inference, and not rebutting the evidences listed above categorically either for their accuracy or by way of counter evidence - Revenue did not at all conduct any further verification with the buyers of the goods and also regarding the capacity of the Appellants to manufacture such goods - the Officer did visit the premises on 10.04.2010, but no contradictory evidence was brought on record. The impugned order is neither factually nor legally sustainable - appeal allowed - decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants had set up a manufacturing unit in Uttarakhand. They did start commercial production prior to 31.03.2010. This fact they can establish with various corroborative evidences; (b) The original authority denied the exemption mainly on the basis of presumption and inference by completely ignoring the documentary evidences which are corroborated by the third party regarding commencement of actual commercial production on or before 31.03.2010; (c) The dispute, more specifically revolve around to the non-availability of electricity connection and lack of capacity of the Appellants to manufacture the goods in question. The Appellants did get electricity connection, though much later. They did avail the facility of DG set hired fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the impugned order is correct. 5. We have heard both sides and perused the material available on record. Regarding the first issue, whether or not the Appellants did give the required intimation as stipulated under Proviso (i) of Notification No. 50/2003-CE dated 10.06.2003, we find that the intimation dated 25.03.2010 was acknowledged by the jurisdictional Officer on 29.03.2010. The said intimation clearly mentions the intention of the Appellants to start commercial production in the last week of March, 2010 along with full details of address, products to be manufactured, raw-material to be used, and possible date of commercial production. We note that the said intimation has clearly satisfied the conditions mentioned in Proviso ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
