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2018 (1) TMI 524 - AT - Central ExciseArea based exemption - N/N. 50/2003 dated 10.6.03 - appellant has expanded the factory 25% and claimed area based exemption on expansion which was denied by the lower authorities for want of certificate issued by the Chartered Accountant and other information - Held that: - identical issue in assessee’s own case, for the earlier period, has came up before the Tribunal as Kotdwar Steels Ltd. vs. CCE, Meerut I [2016 (10) TMI 385 - CESTAT NEW DELHI], where it was held that The proceedings by the department and the impugned orders heavily relied on certain suspicion and doubts raised against the claims by the appellant without due counter verification to categorically establish the correct expanded capacity by the Revenue - appeal allowed - decided in favor of appellant.
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