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2018 (2) TMI 75 - AT - Central ExciseArea Based Exemption - N/N. 15/2003-CE dated 10.06.2003 - appellant has filed declaration and claimed the benefits of the Notification on 29.03.2010, and claimed immediately thereafter, i.e., on 30.03.2010 that the commercial production has been started - Held that: - the evidences produced by the department do not establish the allegation that the appellant has failed to commence commercial production before 31.03.2010. The genuineness of the first consignment of 10 Multimedia Speakers manufactured prior to 31.03.2010 is established - appellant is entitled to the benefit of notification - appeal allowed.
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