https://www.taxtmi.com/caselaws?id=368991 The Tribunal set aside the impugned order and restored the adjudicating authority's decision, allowing the appellant's exemption under Notification No. 49/50-CE dated 10.06.2003. The Tribunal found that the appellant had commenced commercial production before 31.03.2010, giving the benefit of doubt due to the lack of visits by departmental officers to the factory during the critical period. Evidence gathered post-show cause notice was deemed inadmissible, and the witnesses' statements during cross-examination were considered admissible, leading to the favorable outcome for the appellant. en-us Thu, 06 Sep 2018 00:00:00 +0530 Fri, 21 Feb 2020 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368991 The Tribunal set aside the impugned order and restored the adjudicating authority's decision, allowing the appellant's exemption under Notification No. 49/50-CE dated 10.06.2003. The Tribunal found that the appellant had commenced commercial production before 31.03.2010, giving the benefit of doubt due to the lack of visits by departmental officers to the factory during the critical period. Evidence gathered post-show cause notice was deemed inadmissible, and the witnesses' statements during cross-examination were considered admissible, leading to the favorable outcome for the appellant. Case-Laws Central Excise Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368991