TMI Blog2017 (4) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... s manufactured by it, in its manufacturing unit prior to the due date, namely, 31st March, 2010 - Held that: - if the appellant had placed the Circular dated 26th April, 2012 or any other such circular before the learned Tribunal, as asserted, the appellant may move the learned Tribunal by way of review. The learned Tribunal, after hearing the parties may pass such order as it may deem fit - appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rior to the due date, namely, 31st March, 2010. 3. The Customs, Excise Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as Tribunal ) by the impugned order dated 17th October, 2014, inter alia, took the view that clinker in respect of which commercial production is claimed to have started prior to the due date is not an exempted item under Exemption Notification No.50/2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempted item may have commenced after the due date. It is claimed that the said circular dated 26th April, 2012 along with other circulars to the same effect were placed before the learned Tribunal. 5. In reply, Shri Ranjit Kumar, learned Solicitor General, who is representing the Revenue, has submitted that the Circular dated 26th April, 2012 was in existence at the time of the order of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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