2020 (6) TMI 552

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..... Notification No.01/2010-CE dt. 6.2.2010 by the Commissioner (Appeals). As the said order of the Commissioner (Appeals) has already been set aside by this Tribunal vide order dt.20.5.2019, in that circumstance, the benefit of exemption Notification No.01/2010-CE dt.6.2.2010 is available to the appellant. Therefore, the proceedings were not warranted against the appellant. Appeal allowed - decide .....

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..... te of Jammu Kashmir and availing the benefit of Notification No.56/2002-CE dt.14.11.2002 as the appellant started their unit which had commenced commercial production from 5.8.2005. In order to avail benefit under Notification No.01/2010-CE dt.6.2.2010, the appellant undertook substantial expansion by making an additional investment in plant and machinery by more than 25%. The appellant took nec .....

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..... the appellant is before us. 3. Ld. Counsel for the appellant submits that as the order of denial of benefit of exemption Notification No.01/2019-CE dt.6.2.2010 has been set aside by this Tribunal vide Final Order No.A/60569/2019-(DB) dt.20.05.2019, therefore, the impugned proceedings are not sustainable against the appellant. 4. Heard the parties and considered the submissions. 5. We fin .....

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