TMI Blog2004 (2) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Narain, Sr. Advocate assisted by S. Narain, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The Revenue has filed the present appeal being aggrieved with the Order passed by the Commissioner of Central Excise (Appeals), Guwahati, vide which she has allowed the appeal filed by the respondents by extending the benefit of exemption Notification No 32/99-CE, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) has dealt with the above contention of the Revenue in her Order, when she observed as under :- There is definitely some variance between the two certificates issued by the Chartered Engineer and the Director of Industries. However, this has been explained by the appellant through flow chart submitted by them. I find that the Director of Industries has issued the certificate based on c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Director of Industries, the expansion in the installed capacity is much more than 25%. In these circumstances, the Revenue is not justified in denying them the benefit of the Notification. 5. After hearing the submissions made by both sides, we do not find any infirmity in the view taken by the Commissioner (Appeals). The Tribunal in the case of Commissioner of Central Excise, Shillong v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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