CESTAT denies Area-Based Excise Duty Exemption due to Late production Commencement

Agarwal Aluminiums Vs Commissioner (CESTAT Delhi)

In the case of M/s Agarwal Aluminium versus the Commissioner of Central Excise and Service Tax (CESTAT Delhi), an appeal was filed to challenge the order-in-original dated 27.01.2020. This article provides a detailed analysis of the case, focusing on the denial of area-based excise duty exemption based on the requirement that commercial production should have commenced on or before 31.03.2010.

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