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of <h1>Supreme Court Upholds Lower Court Decision, Dismisses Appeal Due to Lack of Merit in Appellant's Arguments.</h1> The SC dismissed the civil appeal, upholding the lower court's decision. The bench, comprising Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. ... Area based exemption - relevant date for commencement of commercial production to avail the benefit of notification - N/N. 50/2003-CE dated 10th June - it was held by Tribunal that The appellant has started commencement of the production before 31.10.2010 and therefore, eligible for area based exemption. HELD THAT:- There are no reason to interfere in the matter - appeal dismissed. Title: Supreme Court of India dismisses Civil Appeal- Court: Supreme Court of India- Citation: 2023 (12) TMI 675 - SC- Judges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan- Appellant's Counsel: Mr. N. Venkatraman, A.S.G., Mr. Mukesh Kumar Maroria, AOR, Ms. Nisha Bagchi, Adv., Mr. Rupesh Kumar, Adv., Ms. Aakansha Kaul, Adv., Ms. Rukmini Bobde, Adv., Mr. Akshay Amritanshu, Adv., Mr. Vikrant Yadav, Adv.- Respondent's Counsel: Mr. Tarun Gulati, Sr. Adv., Mr. Rajat Mittal, AOR, Mr. Suprateek Neogi, Adv.- Decision: Civil Appeal dismissed.
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