https://www.taxtmi.com/caselaws?id=414815 The Tribunal dismissed the appeal, upholding the impugned order that denied the appellant the benefit of area-based exemption under Notification No. 50/2003-CE dated 10.06.2003. The appellant failed to establish the commencement of commercial production before the specified date, leading to the rejection of their arguments regarding violation of natural justice principles and contradictory observations of the Commissioner (Appeals). The Tribunal emphasized the strict construction of exemption notifications in favor of Revenue, ultimately supporting the denial of the exemption. en-us Wed, 10 Nov 2021 00:00:00 +0530 Thu, 18 Nov 2021 06:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414815 The Tribunal dismissed the appeal, upholding the impugned order that denied the appellant the benefit of area-based exemption under Notification No. 50/2003-CE dated 10.06.2003. The appellant failed to establish the commencement of commercial production before the specified date, leading to the rejection of their arguments regarding violation of natural justice principles and contradictory observations of the Commissioner (Appeals). The Tribunal emphasized the strict construction of exemption notifications in favor of Revenue, ultimately supporting the denial of the exemption. Case-Laws Central Excise Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414815