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2012 (10) TMI 498 - HC - Central ExciseBenefit of exemption Notification No. 39/2001-C.E. – whether the petitioner had made investment in plant and machinery in excess of Rs. 20 Crores or not; and whether the commercial production had actually commenced or not - allegations of irregularities and impropriety in the previous round of show cause notice and hearing proceedings – Held that:- From the very documents on record, admitted facts and circumstances and materials which were available before the previous committee, it was impossible to come to the conclusion that the petitioner had in fact made investment in plant and machinery in excess of Rs. 20 Crores, and further that the commercial production had commenced before 31st December 2005 - power of the respondents therefore to make thorough inquiry into the declarations made by the manufacturer cannot be curtailed - petition is dismissed.
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