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    <title>Factory Denied Tax Exemption for Not Starting Production by March 31, 2010, Under Notification No. 50/03-CE.</title>
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    <description>Area based exemption under Notification NO.50/03-CE dt.10.6.03 at new premises after shifting of factory - no production was undertaken by the appellant at new address on or before 31.3.10 - there is no justification to treat the appellant unit as having commenced commercial production after 31/3/10 and denying the exemption on this basis. - AT</description>
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      <description>Area based exemption under Notification NO.50/03-CE dt.10.6.03 at new premises after shifting of factory - no production was undertaken by the appellant at new address on or before 31.3.10 - there is no justification to treat the appellant unit as having commenced commercial production after 31/3/10 and denying the exemption on this basis. - AT</description>
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