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2017 (11) TMI 1390 - CESTAT NEW DELHIArea Based exemption - N/N. 50/2003-CE dated 10.06.2003 - date of commercial production - relevant date - Held that: - the commercial production in the factory of the appellant was not commenced before the cut of date of 31.03.2010. Consequently, the appellant will not be eligible for the benefit of area based exemption under N/N. 50/2003 - duty demand justified. Natural justice - appellant has raised the point that the impugned order has been passed without hearing him - Held that: - the appellant was granted an opportunity for personal hearing on eight dates spanning the period 21.08.2014 to 28.01.2015. The show cause notice issued by the Revenue has also been served on the appellant - Revenue has taken all possible steps to put the appellant on notice regarding the proposed denial of the benefit of the notification. However, the appellant has chosen not to make use of the opportunity - principles of natural justice was duly followed. Appeal dismissed - decided against Appellant.
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