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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the respondent's date of commencement of commercial production was 01.06.2006, as asserted by the Department, or 12.06.2006, as found by the Commissioner (Appeals), for the purpose of the exemption under Notification No. 49/2003-CE dated 10.06.2003.
Analysis: The date of commencement of commercial production had to be determined on the basis of the contemporaneous record and the surrounding documentary evidence. The finding that the ingredients for manufacture were received only on 05.06.2006 was not challenged, and the documentary record, including the Entrepreneur's Memorandum and the Batch Packing Record, supported commencement on 12.06.2006. The first batch was manufactured on 12.06.2006, approved later, and sold thereafter. The departmental reliance on the Master Formula Record and Batch Manufacturing Record was insufficient to displace the documentary evidence accepted by the Commissioner (Appeals).
Conclusion: The commencement of commercial production was 12.06.2006 and not 01.06.2006; the demand of duty was unsustainable and the Department's appeal failed.
Ratio Decidendi: Where the date of commencement of commercial production is to be ascertained for an exemption, contemporaneous and credible documentary evidence prevails over a contrary departmental assumption unsupported by conclusive proof.
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