2007 (11) TMI 95

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....er : Chittaranjan Satapathy, Member (T)]. - The appellants had received the impugned machinery during the period from 4-1-2000 to 26-2-2000. But the same were installed in the subsequent financial year, 2000-2001. The appellants' unit also started commercial production in the year, 2000-2001. It is not in dispute that the appellants had taken excise registration prior to April, 2000 and had they i....