https://www.taxtmi.com/caselaws?id=121799 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. en-us Thu, 14 Jun 2007 00:00:00 +0530 Fri, 03 Nov 2017 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121799 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. Case-Laws Central Excise Thu, 14 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121799