2018 (4) TMI 1795

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....stice Dr. Satish Chandra, President and Shri V. Padmanabhan, Member (T) Shri Pawanshree Agarwal, Advocate, for the Assessee. Shri S.K. Bansal, AR, for the Department. ORDER The present appeals have been filed against the Order-in-Original No. 27/2015, 37-38/2016, dated 18-8-2015 & 26-8-2016 respectively. The department has also filed the cross appeal against Order No. 27/2015, dated 18-8-2015.....

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....r and Sh. G.P. Khanduri, employees were recorded during the course of inspection. The department is of the view that on the cut off date i.e. 31-3-2010, there was no production in the factory. So, the appellant was not entitled for the claim of area based exemption. On the other hand, the claim of the assessee is that the commercial production in the factory was commenced on 30-3-2010, i.e. prior ....