Area Based exemption - benefit of the exemption N/N. 50/2003-CE ...
Central Excise
November 18, 2021
Area Based exemption - benefit of the exemption N/N. 50/2003-CE - No document is there establishing that the commercial manufacture had commenced before 31 March 2010 - None of the documents which are said to have been produced before the Commissioner (Appeals) pertain to physical verification and finding of any authority to show that the factory was set up and commercial production commenced before 31 March 2010. - The appellant is not entitled to the benefit of exemption - AT
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