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    <title>2018 (3) TMI 1231 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the Appellants were entitled to the area-based exemption under Notification No. 50/2003-CE as they had satisfied the conditions by intimating the commencement of production and providing sufficient evidence of having started production before 31.03.2010. The impugned order denying the exemption was set aside, and the appeal was allowed.</description>
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      <description>The Tribunal held that the Appellants were entitled to the area-based exemption under Notification No. 50/2003-CE as they had satisfied the conditions by intimating the commencement of production and providing sufficient evidence of having started production before 31.03.2010. The impugned order denying the exemption was set aside, and the appeal was allowed.</description>
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