https://www.taxtmi.com/highlights?id=71963 Denial of Benefit of area based exemption - the commercial production could not be commenced before 31.03.2010 - the electricity consumption as per the electricity authorities was nil prior to April, 2010 and we find it hard to believe that the production could have taken place without any electricity at all. The appellant claimed that it had a diesel generator set for a few days, but was unable to provide any evidence to support its claim. - AT en-us Wed, 13 Sep 2023 09:12:58 +0530 Wed, 13 Sep 2023 09:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71963 Denial of Benefit of area based exemption - the commercial production could not be commenced before 31.03.2010 - the electricity consumption as per the electricity authorities was nil prior to April, 2010 and we find it hard to believe that the production could have taken place without any electricity at all. The appellant claimed that it had a diesel generator set for a few days, but was unable to provide any evidence to support its claim. - AT Highlights Central Excise Wed, 13 Sep 2023 09:12:58 +0530 https://www.taxtmi.com/highlights?id=71963