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2023 (12) TMI 519 - CESTAT KOLKATAEnhancement of installed capacity by more than 25% after 24/12/1997 - substantial expansion of more than 25% took place or not - entitlement for exemption under N/N. 33/99 dated 08/07/1999 - HELD THAT:- The Appellant has heavily relied on the Certificate issued by the Chartered Engineer vide their Report dated 25/06/2004 - the Commissioner (Appeals) has considered the Chartered Engineer Certificate and all the factual details in a detailed manner and has held that it appears that the Appellant has intentionally excluded this capacity from being considered for inclusion in the installed capacity of the factory in the pre-increase stage, and concealed material information from the Department. Consequently, considering this factor, the resultant increase in installed capacity after the expansion (‘increase’) was found to be mere Four percent (4%), which is not sufficient. There are no necessity to interfere with the detailed findings and the Order passed by the Commissioner (Appeals), wherein he has considered all the factual details and Chartered Engineer’s Certificate and the statutory provisions. Appeal filed by appellant dismissed.
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