https://www.taxtmi.com/caselaws?id=351511 Area-based exemption under Notification No. 50/2003-CE required credible proof that a new unit in Uttarakhand had installed machinery and begun commercial production before 31.03.2010. The documentary record was found unreliable: supplier and transporter could not be traced, the goods were not shown to have passed through the relevant check post, and the chartered engineer denied issuing the certificate. On that basis, the exemption claim failed and the duty demand was upheld. The allegation of denial of personal hearing also failed because multiple hearing opportunities were granted and the appellant did not participate, so the adjudication was not vitiated for breach of natural justice. en-us Tue, 14 Nov 2017 00:00:00 +0530 Thu, 21 Feb 2019 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351511 Area-based exemption under Notification No. 50/2003-CE required credible proof that a new unit in Uttarakhand had installed machinery and begun commercial production before 31.03.2010. The documentary record was found unreliable: supplier and transporter could not be traced, the goods were not shown to have passed through the relevant check post, and the chartered engineer denied issuing the certificate. On that basis, the exemption claim failed and the duty demand was upheld. The allegation of denial of personal hearing also failed because multiple hearing opportunities were granted and the appellant did not participate, so the adjudication was not vitiated for breach of natural justice. Case-Laws Central Excise Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351511