https://www.taxtmi.com/caselaws?id=238110 The case involved a dispute regarding whether the appellant commenced commercial production before the cut-off date to qualify for exemption under a specific notification. The appellant claimed to have started production on the last eligible day but faced challenges regarding the absence of essential materials and equipment. The Member (Judicial) favored the appellant, emphasizing evidence of commencement provided by a supporting letter. However, the Member (Technical) disagreed, citing lack of materials and equipment. Ultimately, the final order required the appellant to deposit 50% of the duty within a specified timeframe, as the third member concurred with the Technical Member's assessment. Compliance verification was scheduled for a later date. en-us Fri, 13 Sep 2013 00:00:00 +0530 Sat, 16 May 2015 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238110 The case involved a dispute regarding whether the appellant commenced commercial production before the cut-off date to qualify for exemption under a specific notification. The appellant claimed to have started production on the last eligible day but faced challenges regarding the absence of essential materials and equipment. The Member (Judicial) favored the appellant, emphasizing evidence of commencement provided by a supporting letter. However, the Member (Technical) disagreed, citing lack of materials and equipment. Ultimately, the final order required the appellant to deposit 50% of the duty within a specified timeframe, as the third member concurred with the Technical Member's assessment. Compliance verification was scheduled for a later date. Case-Laws Central Excise Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238110