Supreme Court Upholds Lower Court Decision, Dismisses Appeal Due to Lack of Merit in Appellant's Arguments.Area based exemption - relevant date for commencement of commercial production to avail the benefit of notification - N/N. 50/2003-CE dated 10th June - it was held by Tribunal that The appellant has started commencement of the production before 31.10.2010 and therefore, eligible for area based exemption. HELD THAT:- There are no reason to interfere in the matter - appeal dismissed.... ... ... Title: Supreme Court of India dismisses Civil Appeal

- Court: Supreme Court of India
- Citation: 2023 (12) TMI 675 - SC
- Judges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
- Appellant's Counsel: Mr. N. Venkatraman, A.S.G., Mr. Mukesh Kumar Maroria, AOR, Ms. Nisha Bagchi, Adv., Mr. Rupesh Kumar, Adv., Ms. Aakansha Kaul, Adv., Ms. Rukmini Bobde, Adv., Mr. Akshay Amritanshu, Adv., Mr. Vikrant Yadav, Adv.
- Respondent's Counsel: Mr. Tarun Gulati, Sr. Adv., Mr. Rajat Mittal, AOR, Mr. Suprateek Neogi, Adv.
- Decision: Civil Appeal dismissed. Area based exemption - relevant date for commencement of commercial production to avail the benefit of notification - N/N. 50/2003-CE dated 10th June - it was held by Tribunal that The appellant has started commencement of the production before 31.10.2010 and therefore, eligible for area based exemption. HELD THAT:- There are no reason to interfere in the matter - appeal dismissed. CGST C.C. and C.E. Dehradun Versus Proveda Herbals
Central Excise
2023 (12) TMI 675 - SC Order - 2024 (387) E.L.T. 257 (SC)
SUPREME COURT OF INDIA - SC
Dated:- 1-12-2023
CIVIL APPEAL NO. 5245 OF 2019 - -
Central Excise
HON'BLE MRS. JUSTICE B.V. NAGARATHNA AND HON'BLE MR. JUSTICE UJJAL BHUYAN For Appellant(s) Mr. N. Venkatraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Ms. Nisha Bagchi, Adv. Mr. Rupesh Kumar, Adv. Ms. Aakansha Kaul, Adv. Ms. Rukmini Bobde, Adv. Mr. Akshay Amritanshu, Adv. Mr. Vikrant Yadav, Adv. For Respondent(s) Mr. Tarun Gulati, Sr. Adv. Mr. Rajat Mittal, AOR Mr. Suprateek Neogi, Adv. ORDER Having heard learned counsel for the appellant and learned senior counsel appearing for the respondent, we are not inclined to interfere in the matter. The Civil Appeal is dismissed. Pending application(s) shall stand disposed of.
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