https://www.taxtmi.com/caselaws?id=367456 Area-based exemption under Notification No. 50/2003-CE remained available where commercial production had already been conclusively found to have commenced before the prescribed cut-off date. The earlier finding in the assessee's own case governed the subsequent period, and no contrary basis was shown to displace that concluded determination. On that footing, denial of the exemption was unsustainable, the demand could not be maintained, and the appeal was allowed. en-us Fri, 20 Jul 2018 00:00:00 +0530 Thu, 29 Aug 2019 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367456 Area-based exemption under Notification No. 50/2003-CE remained available where commercial production had already been conclusively found to have commenced before the prescribed cut-off date. The earlier finding in the assessee's own case governed the subsequent period, and no contrary basis was shown to displace that concluded determination. On that footing, denial of the exemption was unsustainable, the demand could not be maintained, and the appeal was allowed. Case-Laws Central Excise Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367456