TMI Blog2004 (2) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner rejecting the appellants' claim. The appellants preferred an appeal which was decided in their favour allowing them the benefit under the said Notification by the Commissioner (Appeals). Against that Order-in-Appeal, the Department went in appeal before the Tribunal who remanded the case for de novo adjudication. The Assistant Commissioner decided the case in de novo proceedings against which the appellants preferred an appeal to the Commissioner (Appeals) and when the Commissioner (Appeals) has decided the matter, the present appeal has been filed by the appellants. 3. The appellants submitted that in 1997 they took up an expansion scheme by way of increase in the annual capacity of the unit which after expansion, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... units and if the incentive and concession extended to the industries are denied, it will defeat the very purpose of the Notifications. They contend that the Commissioner (Appeals) failed to appreciate the moot point of the case that the substantial expansion is completed as and when commercial production started as on 16-2-1998. 5. The claim of the appellants was denied by the Assistant Commissioner in his de novo adjudication order on the ground that :- (i) The Methanol Unit-II was commissioned in September, 1988 and commercial production started on 10-3-1989; (ii) Installation of 100 T.D.P. Formalin Unit-II was completed during 1997 but commercial production started on 16-2-1998; (iii) Expansion in Carbon-di- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement of the duty paid from the said account current to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, by the 7th of the next month in which the duty has been paid from the account current. (b) The Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall refund the amount of duty paid from the account current during the month under consideration to the manufacturer by the 15th of the next month. (c) If there is likely to be any delay in the verification, the Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, shall refund the amount on provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase in installed capacity by not less than 25%. The increase in capacity should have been effective on or after 24-12-1997. 3. It may be noted that the industrial unit referred to above should be located in any of the specific area mentioned in Annexure to the notification. In other words if an industrial unit is located outside the Integrated Infrastructure Development Centres (IIDC), Growth Centres, Export Promotion Industrial Parks, etc., mentioned in the above Annexure, the benefit of exemption under Notification No. 32/99 shall not be admissible. 4. As regards the question whether a new industrial unit has commenced commercial production on or after 24-12-1997 or substantial expansion by 25% in installed capacity has taken place a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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