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2007 (6) TMI 348 - CESTAT, NEW DELHICement - Exemption - Notification No. 56/2002-C.E - denial on the ground that the requirement laid down in the N/N. 56/2002-C.E. dated 14-11-2002 in Para 3(a) to the effect that new industrial units, should have commenced their commercial production on or after 14-6-2002, was not satisfied - Held that: - the appellant started commercial production/sale of PPC cement only w.e.f. 15-6-2002. There is absolutely no ground to doubt the genuineness of the said certificate as well as the corrigendum, which had been issued by an independent authority in favor of the appellant - the earlier date of production 10-2-2002 mentioned in the certificate of permanent registration was not the date of commencement of commercial production and that some trial production may have been done at that time - appeal allowed.
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