Commercial production date determines exemption eligibility under the notification, and trial production does not defeat the benefit.

The exemption under Notification No. 56/2002-C.E. turned on whether commercial production commenced on or after 14-6-2002. The industrial authority's certificate and corrigendum showed that production and sale began only on 15-6-2002, while the earlier date of 10-2-2002 in the registration certificate referred only to trial production. As the independent certificate was not shown to be unreliable and also indicated that commercial sale required ad hoc permission and later departmental approval, the condition for the exemption was satisfied. Denial of the exemption was therefore unsustainable.

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Issues: Whether the appellant was entitled to the benefit of Notification No. 56/2002-C.E. dated 14-11-2002, and whether the date of commencement of commercial production was 15-6-2002 or the earlier date of 10-2-2002 reflected in the registration certificate.

Analysis: The appellant produced a certificate and corrigendum issued by the competent industrial authority stating that commercial production and sale commenced only with effect from 15-6-2002. The authorities below relied on the earlier entry of 10-2-2002 in the permanent registration certificate, but the record showed that this earlier date represented only trial production and not commercial production. The certificate was issued by an independent authority, was not shown to be unreliable, and also reflected that commercial sale could begin only after ad hoc permission and subsequent approval from the competent department.

Conclusion: The appellant satisfied the condition in the exemption notification requiring commencement of commercial production on or after 14-6-2002, and denial of the exemption was unsustainable.

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