https://www.taxtmi.com/caselaws?id=393380 Refund-exemption under Notification No. 39/2001-CE depended on independent verification of whether the relevant plant and machinery had been installed before commencement of production. The existing order was unsustainable because the adjudicating authority relied on an earlier matter and a Board circular without separately examining the documentary evidence for the present period. As the earlier proceedings concerned a different period, the facts required distinct scrutiny. The impugned order was set aside, and the dispute was restored for fresh adjudication after due verification of the installation date and a reasoned hearing. en-us Thu, 12 Mar 2020 00:00:00 +0530 Fri, 13 Mar 2020 20:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393380 Refund-exemption under Notification No. 39/2001-CE depended on independent verification of whether the relevant plant and machinery had been installed before commencement of production. The existing order was unsustainable because the adjudicating authority relied on an earlier matter and a Board circular without separately examining the documentary evidence for the present period. As the earlier proceedings concerned a different period, the facts required distinct scrutiny. The impugned order was set aside, and the dispute was restored for fresh adjudication after due verification of the installation date and a reasoned hearing. Case-Laws Central Excise Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393380