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2018 (3) TMI 1231 - AT - Central ExciseArea Based Exemption - N/N. 50/2003-CE dated 10.06.2003 - whether or not the Appellants did give the required intimation as stipulated under Proviso (i) of Notification No. 50/2003-CE dated 10.06.2003? - denial also on the ground that the Appellants had failed to commence commercial production on or before 31.03.2010 - Held that: - the intimation dated 25.03.2010 was acknowledged by the jurisdictional Officer on 29.03.2010. The said intimation clearly mentions the intention of the Appellants to start commercial production in the last week of March, 2010 along with full details of address, products to be manufactured, raw-material to be used, and possible date of commercial production - the said intimation has clearly satisfied the conditions mentioned in Proviso (i) of the said Notification. Commencement of production on or before 31.03.2010 - Held that: - the findings are based on presumption and inference, and not rebutting the evidences listed above categorically either for their accuracy or by way of counter evidence - Revenue did not at all conduct any further verification with the buyers of the goods and also regarding the capacity of the Appellants to manufacture such goods - the Officer did visit the premises on 10.04.2010, but no contradictory evidence was brought on record. The impugned order is neither factually nor legally sustainable - appeal allowed - decided in favor of appellant.
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