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2013 (11) TMI 1110 - CESTAT KOLKATAProduction of Documents - Benefit of the Notification No.33/99 - Area-Based Exemption Notification – Minimum Production to be made - Assessee contended that the fact relating to expansion of the capacity of production being more than 25% of the existing capacity, could have ascertained from the data disclosed in their RT-12 return and from other documents/evidences – Held that:- Copies of the relevant RT-12 returns had neither been enclosed by the Revenue with their Appeal Memoranda nor the Respondents could able to produce the same before this Tribunal - The Revenue is directed to hand over the copies of the Miscellaneous Applications and all other related documents, including the relevant RT-12 returns to the Respondents - the Advocate is also directed to make necessary efforts to produce copies of the relevant RT-12 returns mentioned in the respective Orders-in-Appeal of the ld. Commissioner (Appeals).
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