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2018 (10) TMI 957 - AT - Central ExciseArea Based exemption - N/N. 49/50-CE dated 10.06.2003 - scope of SCN - In remand proceedings, the directions of this Tribunal were followed and the adjudicating authority held that the appellant is entitled for exemption Notification No. 49/50-CE dated 10.06.2003. But on appeal filed by the Revenue before the Ld. Commissioner (A), the exemption was denied. Held that:- In compliance to the directions given by this Tribunal, both the witnesses were examined and it was revealed that the commercial production was started before 31.03.2010. The objection taken by the Ld. AR that some of the machinery has been imported was cleared by the appellant after 31.03.2010. The same was not the subject matter of the show cause notice to deny exemption to the appellant. In that circumstances, the evidence gathered after issuance of the show cause notice cannot be subject matter of the case in hand - the evidence gathered after issuance of the show cause notice cannot be taken on record and the same are beyond the allegation made in the show cause notice. When the appellant filed the declaration with the department on 21.03.2010 and till 31.03.2010, the departmental officers have taken not any pain to visit the appellant’s factory, therefore, the benefit of doubt goes in favour of the appellant. The order of the adjudicating authority is restored - appeal disposed off.
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