TMI Blog2020 (8) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... e against the aforementioned final order of this Tribunal, within a period of 10 days. As no such report is filed, it appears that Revenue has accepted the Tribunal s order and no further appeal has been filed. The appellant is entitled to area based exemption under Notification No.50/2003-CE. - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 58331 of 2013 - FINAL ORDER NO.50745/2020 - Dated:- 17-8-2020 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri Shasvat Arya, Advocate for the appellant. Shri V.B. Jain, Authorised Representative for the respondent. ORDER The appellant are engaged in the manufacture of polymer based soil stabilizer under sub-heading no.3905 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a show cause notice 5.3.2012 was issued to the appellant that they are not eligible for the exemption under notification no.50/2003-CE inasmuch as they did not commence commercial production on or before 31.03.2010 and accordingly, the show cause notice sought recovery of the duty of ₹ 72,19,776/- from them for the period from April, 2010 to September, 2011 along with interest thereon under Section 11 AB of the Central Excise Act and proposed imposition of penalty under Section 11 AC of the Central Excise Act, 1944. 2. This above show cause notice was adjudicated by the Commissioner vide order-in-original dated 30.03.2013 by which the above mentioned duty demand was confirmed against the appellant along with interest and besides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee-Respondents by observing that the production was started prior to 31.03.2010 and goods were sold to the buyers. Being aggrieved, the Department has filed the appeal. 3. After hearing both the sides and on perusal of the material available on record, it appears that undoubtedly, the production was started on 23.03.2010 for manufacture of the polymer based soil stabilizer Soiltech . Initially, the assessee-Respondents have used the small tank, as the production was less. Later, as soon as the demand increased, other bigger tanks were used for production. When it is so, then we are of the view that the assessee-respondents are entitled or the area based exemption as per Notification No.50/2003-CE dated 10.06.2003. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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