2018 (3) TMI 1231

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....cturing unit at Sitarganj, Udham Singh Nagar, Uttarakhand. They have claimed area based exemption as provided under Notification No. 50/2003-CE dated 10.06.2003. The dispute in the present appeal relates to their entitlement to the said Notification. The Revenue entertained a view that the main condition for availing such exemption is commencement of commercial production on or before 31.03.2010. Since the Appellants had failed to commence commercial production on or before 31.03.2010, proceedings were initiated against them by denying the exemption claimed. The proceedings, so initiated, concluded in the impugned order wherein the original authority denied the exemption to the Appellants and also imposed penalty equal to the quantum of den....

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....ave also submitted the receipt of goods cleared by the buyer and one of them is the Paramilitary Force;   (e) The Appellants did intimate the commencement of commercial production in the last week of March, 2010 and their intention to avail the area based exemption. The intimation and its receipt by the jurisdictional Officer is documented; and   (f) The Department initiated inquiry within few days of such intimation for availing the area based exemption with verification of records etc. However, the show cause notice for the present proceedings was issued almost after five years of such intimation.   4. The learned DR for the Revenue contested the appeal by stating that the conditions of Notification are....