TMI Blog2018 (4) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable to the assessee-Respondents, they can opt to avail either one of them and the same cannot be denied. In the grounds of appeal, there is no substantial issue either on fact or on law was raised to persuade us to interfere with the said findings in the impugned order - appeal dismissed - decided against Revenue. - Excise Appeal Nos. 54391-54395 of 2014 - FINAL ORDER NO. 61207-61211/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the production after 06.02.2010. Since the assessee-Respondents started the commercial production in April, 2011, they should have rightly followed Notification No. 01/2010-CE dated 06.03.2010, rather than 56/2002-CE dated 14.11.2002. The original authority considered and sanctioned refund in normal course under Notification No. 56/2002-CE. However, the Revenue took up the matter on appeal on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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