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2022 (10) TMI 958 - AT - Central ExciseArea Based Exemption - Relevant date for commencement of commercial production - the date of commencement of commercial production should be treated as 01.01.2006 in terms of the notification dated 10.06.2003 as contended by the Department or it should be treated as 12.06.2006 as contended by M/s. Troikaa Pharmaceuticals (the respondent)? - HELD THAT:- A categorical finding has been recorded by the Commissioner (Appeals) that the ingredients to manufacture the tablets were received by the respondent on 05.06.2016. This finding has not been assailed in the appeal. The date of commercial production, therefore, cannot be before 05.06.2006. The EM also records the date of ‘commencement of commercial production’ as 12.06.2006. The dates of the two records MFR and BMR as 01.06.2006 is contained in the BPR dated 12.06.2006 of the tablet by bifosa. This was the first batch produced by the respondent on 12.06.2006. The contention of the Department that the date of commercial production should, therefore, be treated as 01.06.2006 and not 12.06.2006 is incorrect as both these documents are prepared as per the standard operating procedure of good practices followed by the respondent which is also prescribed under the Drugs and Cosmetic Rules. There is no infirmity in the impugned order - The appeal is, accordingly, dismissed.
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