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2018 (2) TMI 75

30.03.2010 that the commercial production has been started - Held that: - the evidences produced by the department do not establish the allegation that the appellant has failed to commence commercial production before 31.03.2010. The genuineness of the first consignment of 10 Multimedia Speakers manufactured prior to 31.03.2010 is established - appellant is entitled to the benefit of notification - appeal allowed. - Appeal No. E/52713/2016 - Final Order No. 50437/2018 - Dated:- 1-2-2018 - Hon ble Mr. Justice ( Dr. ) Satish Chandra, President And Hon ble Mr. V. Padmanabhan, Member ( Technical ) Shri Shailendra Bharadwaj, Advocate for the appellant Shri R.K. Mishra, AR for the respondent ORDER Per V. Padmanabhan The appellant has a factory si .....

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all the necessary information required for availing the benefits of the Notification. This included the project report, details of packing material, process flowchart, raw materials and items to be manufactured, list of machinery and other connected details. (ii) On 30.03.2010, the appellant has manufactured 10 numbers multimedia speakers and DVD players. These have been sold on 31.03.2010 to M/s Real Electronics. Accordingly, they have filed intimation that commercial production had started on 30.03.2010. (iii) The appellant has procured the various raw materials and components required for the manufacture of multimedia speakers and DVD players and have submitted copies of the purchased bills which are all prior to the date of commencemen .....

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in which 100 numbers of Speakers, whereas the Multimedia Speakers are always cleared in pairs, that is, 200 numbers of Speakers should have been procured. 5. We have heard both sides and perused records. 6. There is no dispute about the fact that the site of the appellant where the factory is situated in Haridwar falls within the area notified under Notification No. 15/2003. The appellant has filed declaration and claimed the benefits of the Notification on 29.03.2010, and claimed immediately thereafter, i.e., on 30.03.2010 that the commercial production has been started. To verify such claims, investigations were undertaken by the department by visiting the factory premises on 07.04.2010. The department has alleged that the appellant has f .....

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porting evidences, such as the inability of the appellant to provide letter of permission from the brand name holders whose brand has been used by the appellant in the goods manufactured by them. The charge has further been made on the basis of the allegation that some of the testing equipments have been purchased by the appellant only after 31.03.2010. However, the claim of the appellant is that it is possible to manufacture the goods without the testing equipments and minimum testing equipments required is only the multimeter. 9. After considering the full facts and circumstances of the case, and after perusal of the voluminous documents submitted by the appellant, we are of the view that the evidences produced by the department do not es .....

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