https://www.taxtmi.com/caselaws?id=397436 The Tribunal allowed the appeal, granting the appellant eligibility for area-based exemption under notification no.50/03-CE despite the dispute over the commencement of commercial production before the specified date. The Tribunal overturned the Commissioner's decision to confirm duty demand, interest, and penalty, emphasizing the necessity of commencing production within the prescribed timeline. The judgment underscores the importance of factual evidence and precedent in determining exemption eligibility under excise laws. en-us Mon, 17 Aug 2020 00:00:00 +0530 Wed, 19 Aug 2020 10:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397436 The Tribunal allowed the appeal, granting the appellant eligibility for area-based exemption under notification no.50/03-CE despite the dispute over the commencement of commercial production before the specified date. The Tribunal overturned the Commissioner's decision to confirm duty demand, interest, and penalty, emphasizing the necessity of commencing production within the prescribed timeline. The judgment underscores the importance of factual evidence and precedent in determining exemption eligibility under excise laws. Case-Laws Central Excise Mon, 17 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397436