2020 (8) TMI 379

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.... based exemption notification no.50/03-CE dated 10.06.2003, claiming that their unit is located in the Khasra No.162, 164 & 165, Raipur Industrial Area, Bhagwanpur Roorkie, which is notified in the exemption notification. There is no dispute that the goods manufactured by them are covered by this exemption. In terms of the exemption notification no.50/2003-CE in the case of new unit, the exemption was available to the unit, which commenced commercial production on or before 31.03.2010 and as such, unit which commenced commercial production after 31.03.2010 was not eligible for the benefit of this exemption. The respondent filed the declaration intending to avail this exemption on 15.03.2010 and in this declaration, they declared that they h....

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.... not start production by using the declared machinery and if some alternative method was used to start the commercial production in March, 2010, the appellant would not be eligible for exemption. Against this order of the Commissioner, this appeal has been filed. 3. Ld. Counsel for the appellant, Shri Shasvat Arya urges that the matter is no longer res integra and in the precedent order of this Tribunal in Appeal No.E/53207 of 2015 vide Final Order No.57493/2017 dated 26.10.2017 reported in 2017 (10) TMI 1393 - CESTAT, NEW DELHI, the issue has been decided in favour of the assessee. This Tribunal has observed and held as follows:- "2. The brief facts of the case are that, during the period under consideration, the assessee-Respo....