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2014 (11) TMI 303 - CESTAT NEW DELHIWaiver of pre deposit - Area based exemption - production of goods without using the declared plant and machinery - Benefit of the exemption notification no.50/03-CE dated 10.06.2003 - Non commencement of commercial production on or before 31.3.2010 - Held that:- the fact that there was commercial production in the factory in March, 2010, is not denied. The Department also accepts that there was production in March 2010 but not by using the declared machinery and by using some alternate method. The reason given by the appellant for using the alternative method is that they were getting small orders for small quantity and, therefore, they had manufactured small quantity instead of using the main plant for large scale manufacture. When the fact of commencement of production of the final product and its sale stands accepted by the department, even if the production was by using the alternate method not declared to the department, the benefit of the exemption cannot be denied. - they have strong prima facie case in their favour - Stay granted.
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