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2018 (7) TMI 1200 - AT - Central ExciseArea-Based Exemption - N/N. 50/2003-CE dated 10.06.2003 - Substantial expansion of capacity - cross examination of Professor Arun Kumar not done. Held that:- The directions of this Tribunal to pass order after cross examination of Professor Arun Kumar were not followed. This Tribunal makes a note that it was not possible to cross examine Professor Arun Kumar because of his sad demise before the date of personal hearing - In the circumstances Revenue should have moved an application before this Tribunal for its direction in the circumstances where it was not possible to follow the directions of this Tribunal. The Original Authority has no where established that certificate dated 25.09.2003 issued by Shri B.K. Arora, Chartered Engineer is not an admissible piece of evidence - Further the Original Authority has relied on the actual production whereas the requirement of notification is installed capacity. Demand do not sustain - appeal allowed - decided in favor of appellant.
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