TMI Blog2020 (3) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of documents that whether the machineries were installed as on 31.12.2005. The finding of the Commissioner with reference to the Board Circular dated 10.07.2008 to the extent that even if the production is started after the date i.e. 14.01.2005, but if the Plant and Machinery were installed as on 31.12.2005, the benefit of the notification 39/2001-CE is prima facie available appears to be prima facie correct. The learned adjudicating authority decided the entire matter relying on the Tribunal s remand order dated 27.10.2015. The period of that case was different from the period of this case therefore facts of each case must be verified independently - The adjudicating authority has not verified the facts in the context of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he plant machineries subsequently installed and used for the manufacture of subject goods. The adjudicating authority dropped the proceeding for the reason that even though the production was started after 14.01.2005 but on the same plant and machineries which was installed before cut off date i.e. 31.12.2005. The adjudicating authority relied upon the board circular F. No. 110/21/2006-CX 10.07.2008 and viewed that as per the circular, if the plant and machinery is installed as on 31.12.2005 even though the production has started after the date 14.01.2005, the exemption is available. Being aggrieved by the impugned order dated 26.12.2017 revenue filed the present appeal. 2. Shri T.G. Rathod Learned Joint Commissioner (Authorized Repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence to the Board Circular dated 10.07.2008 to the extent that even if the production is started after the date i.e. 14.01.2005, but if the Plant and Machinery were installed as on 31.12.2005, the benefit of the notification 39/2001-CE is prima facie available appears to be prima facie correct. However the learned adjudicating authority decided the entire matter relying on the Tribunal s remand order dated 27.10.2015 and AC s denovo Order-in-Original No. 03/Refund/2016-17 dated 30.08.2016. The period of that case was different from the period of this case therefore facts of each case must be verified independently. The adjudicating authority has not verified the facts in the context of this case. The vital fact which needs to be verified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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