Exemption Denied: Appellant's Claim Rejected Due to Misrepresented Production Date Under Notification No. 50/2003. Demand and Penalty Confirmed.

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....Area based exemption - Eligibility of benefit of N/N.50/2003 - e claim made by the appellant about commercial production on 31.3.2010 was found to be on the basis of mis-represented facts - demand and penalty confirmed - AT....