https://www.taxtmi.com/caselaws?id=444769 The Tribunal held that the appellant was entitled to the exemption under Notification No. 01/2010-CE, as they met the required condition of substantial expansion with an investment of 29.24% in plant and machinery, and commercial production commenced after 06.02.2010. The Tribunal found that the Commissioner (Appeals) erred in denying the exemption by incorrectly applying conditions from a different serial number of the notification. Consequently, the Tribunal set aside the Commissioner (Appeals) order and allowed the appellant's appeal with consequential relief. en-us Fri, 20 Oct 2023 00:00:00 +0530 Mon, 23 Oct 2023 08:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444769 The Tribunal held that the appellant was entitled to the exemption under Notification No. 01/2010-CE, as they met the required condition of substantial expansion with an investment of 29.24% in plant and machinery, and commercial production commenced after 06.02.2010. The Tribunal found that the Commissioner (Appeals) erred in denying the exemption by incorrectly applying conditions from a different serial number of the notification. Consequently, the Tribunal set aside the Commissioner (Appeals) order and allowed the appellant's appeal with consequential relief. Case-Laws Central Excise Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444769