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2005 (1) TMI 504

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...., Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by the Order of the Commissioner of Central Excise, Shillong, extending the benefit of Notification No. 33/99-C.E. to the respondents herein, who are engaged in the manufacture of Aerated Waters, on the ground that there has been a substantial expansion by way of increase in the installe....

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.... coverage under the Notification. 2. On hearing both sides, we find that the report relied upon by the Commissioner, clearly shows in detail that there has been a substantial expansion of the industrial unit. The language in the Notification requires substantial expansion in industrial unit and the expansion is not with reference to any individual section of the unit or machinery in the unit....