TMI Blog2013 (11) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... to hand over the copies of the Miscellaneous Applications and all other related documents, including the relevant RT-12 returns to the Respondents - the Advocate is also directed to make necessary efforts to produce copies of the relevant RT-12 returns mentioned in the respective Orders-in-Appeal of the ld. Commissioner (Appeals). - APPEAL NOs.E/A/748 & 749/12 - ORDER NO.M-178-179/KOL/13 - Dated:- 12-6-2013 - DR. D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant: SHRI S.CHAKRABORTY, A.R.( ASSTT. COMMR.) For the Respondent: SHRIMATI C. ALAM (GUPTA), ADVOCATE ORDER Per Dr. D. M. Misra; These two Miscellaneous Applications are filed by the Revenue seeking early hearing of the Stay Petitions bearing Nos. E/S/1215/12(Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue has submitted that in both these cases, the common issue involved relates to allowing the benefit of Area-Based Exemption Notification No.33/99 dated 08.07.99. The Respondents had claimed the benefit on the ground that they fulfilled all the conditions laid down in the said Notification. In contrast, the Revenue has disputed that the basic conditions of expansion of the existing plant and machinery were not carried out so as to increase the capacity of production beyond the specified limit of 25% of the existing capacity. It is the grievance of the Revenue that the ld. Commissioner has not considered the specific finding of the Adjudicating Authority on this aspect. The ld. AR for the Revenue further submitted that the ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have ascertained from the data disclosed in their RT-12 return dated 06.12.2000 (Appeal No.E/A/748/12) and RT-12 return dated 05.01.12 (Appeal No.E/A/749/12) and from other documents/evidences. We find that copies of the relevant RT-12 returns had neither been enclosed by the Revenue with their Appeal Memoranda nor the Respondents could able to produce the same before this Tribunal. The ld. Advocate for the Respondents has submitted that the copies of Miscellaneous Applications, Stay Applications etc. were not handed over to the Respondents. In these circumstances, we direct the Revenue to hand over the copies of the Miscellaneous Applications and all other related documents, including the relevant RT-12 returns to the Respondents. Sim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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