- (1.) We have heard the learned counsels for the parties.
(2.) The grievance of the appellant is that exemption on cement in terms of the Notification No. 50/2003 had not been granted to the appellant despite the fact that the appellant had started commercial production of clinker, one of the items manufactured by it, in its manufacturing unit prior to the due date, namely, 31st March, 2010.
(3.) The Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "Tribunal") by the impugned order dated 17th October, 2014 [2015 (316) E.L.T. 281 (Tribunal)], inter alia, took the view that clinker in respect of which commercial production is claimed to have started prior to the due date is not an exempted item under Exemption Notification No. 50/2003 and, therefore, even if the commencement of commercial production of the non-exempted item is to be accepted, the same will not entitle the appellant to claim exemption in respect of cement. Admittedly, commercial production of cement commenced after the due date. Accordingly, the appeal filed by the appellant before the learned Tribunal was dismissed by the impugned order.;