https://www.taxtmi.com/caselaws?id=442251 Exemption under Notification No. 50/2003-CE was found available where the assessee supported commencement of commercial production before the cut-off date with declaration, purchase and transport records, electricity bill, balance sheet, trade tax return and a first invoice dated 30.03.2010. The department's reliance on the unit being found closed on 07.04.2010 and 08.04.2010 was held insufficient to displace that documentary material, because eligibility had to be tested on substantive evidence rather than presumption. On that basis, the condition in the notification was treated as satisfied, and the proposed demand of duty, interest and penalty was held not sustainable. en-us Tue, 22 Aug 2023 00:00:00 +0530 Mon, 28 Aug 2023 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442251 Exemption under Notification No. 50/2003-CE was found available where the assessee supported commencement of commercial production before the cut-off date with declaration, purchase and transport records, electricity bill, balance sheet, trade tax return and a first invoice dated 30.03.2010. The department's reliance on the unit being found closed on 07.04.2010 and 08.04.2010 was held insufficient to displace that documentary material, because eligibility had to be tested on substantive evidence rather than presumption. On that basis, the condition in the notification was treated as satisfied, and the proposed demand of duty, interest and penalty was held not sustainable. Case-Laws Central Excise Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442251