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2019 (5) TMI 455 - AT - Central ExciseArea Based Exemption - N/N. 33/99 dated-8/7/1999 - increase in installed capacity by more than 25% (since 24/12/1997) by substantial expansion of their factory - rejection only on the ground that the appellant has failed to submit the necessary documents supporting the claim of expansion - HELD THAT:- The order passed by the Original as well as the First Appellate Authority indicates that both the authorities have proceeded to reject the claim of expansion only on the ground that the appellant has failed to submit the necessary documents supporting the claim of expansion. On the basis of the documents submitted, it can be said that the claim for the benefit of Notification is required to be evaluated de novo after considering all these documents. The issue remanded to original authority for a de novo decision - appeal allowed by way of remand.
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