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2019 (5) TMI 456 - AT - Central ExciseArea Based Exemption - N/N. 33/99 dated-8/7/1999 - the installed capacity for the manufacture of tea in the factory was increased by more than 25% by way of substantial expansion since 24/12/1997 - HELD THAT:- There are discrepancies in the total number of machines installed in various sections prior to and subsequent to the expansion of factory. But the Chartered Engineer Shri R. Das, who has inspected the factory after the expansion, has certified that as a result of the installation of additional equipment, the installed capacity has been increased by more than the limit of 25% specified in the notification. We note that such conclusion of the Chartered Engineer has not been disputed either by the original or first Appellate Authority. The opinion expressed by the Chartered Engineer may be accepted to arrive at the conclusion that the appellant has duly expanded the installed capacity over 25% and satisfies the substantial expansion as per Notification. The appellant has satisfied the requirement of substantial expansion by more than 25% - appeal allowed - decided in favor of appellant.
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