Area-based exemption remained available after prior finding that commercial production began before the cut-off date, defeating the demand.

Area-based exemption under Notification No. 50/2003-CE remained available where commercial production had already been conclusively found to have commenced before the prescribed cut-off date. The earlier finding in the assessee's own case governed the subsequent period, and no contrary basis was shown to displace that concluded determination. On that footing, denial of the exemption was unsustainable, the demand could not be maintained, and the appeal was allowed.

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Issues: Whether the appellant was entitled to area-based exemption under Notification No. 50/2003-CE dated 10.06.2003 on the footing that commercial production had commenced before the prescribed cut-off date.

Analysis: The earlier decision in the assessee's own case had already determined that commercial production commenced prior to 31.03.2010 and that the appellant was eligible for the exemption under the notification. The present appeal concerned a subsequent period, and no contrary basis was found to depart from that concluded finding.

Conclusion: The appellant was entitled to the exemption and the denial of benefit was not sustainable.

Final Conclusion: The impugned demand was set aside and the appeal was allowed.

Ratio Decidendi: Where the commencement of commercial production had already been conclusively found to be before the notification's cut-off date, the assessee remained entitled to the area-based exemption for the subsequent period as well.

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