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2023 (10) TMI 1162 - AT - Central ExciseArea based exemption under N/N. 50/2003-CE - non-fulfilment of mandatory condition of the notification that the unit must have commenced its commercial production on or before 31.03.2010 - amount involved in the appeal being less than prescribed threshold limit under litigation policy - HELD THAT:- Both the authorities have considered the evidence produced and concluded that commercial production was started prior to 31.03.2010. Even a single clearance made by the Respondent would have justified the start of production by the Respondent - Further, this issue as observed by Commissioner (Appeals) has been settled in favour of the Respondent by the decision in case of CCE VERSUS M/S HARI CHAND SHRI GOPAL [2010 (11) TMI 13 - SUPREME COURT]. Revenue has not contradicted the said finding of Commissioner (Appeals). There are no merits in this appeal which could have been dismissed for the amount involved being less than prescribed threshold limit under litigation policy. Appeal filed by the revenue is dismissed.
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