TMI Blog2015 (8) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... - Some of the material produced is that of respondent itself and it is argued that the respondent had accepted that its installed capacity was more than 1,98,000 tonnes per annum. In a case like this, we are of the opinion that the CESTAT should have considered the material placed by the Revenue and only then come to a conclusion as to whether the certificate issued by Commissioner of Industries should be acted upon or not. - Matter remanded back - Decided in favour of assessee. - Civil Appeal Nos. 5752-5755 of 2005 - - - Dated:- 21-7-2015 - A. K. Sikri And N. V. Ramana, JJ. For the Appellant : Mr. Yashank Adhyaru, Sr. Adv. Ms. Nisha Bagchi, Adv. Ms. Shirin Khajuria, Adv. Ms. B. Sunita Rao, Adv. Ms. Pooja Sharma, Adv. Mr. Anurag, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents deliberately mis -declared their installed capacity of plant. Respondents filed an appeal before the Customs Excise and Service Tax Appellate Tribunal (hereinafter referred to as CESTAT). The CESTAT vide its final order No. 60-62/02-C remanded the matter with an observation that competent authority shall re-adjudicate the matter afresh. In the meantime, the Commissioner of Industries, Bhopal, vide his letter dated 17.06.2003 and Corrigendum dated 03.07.2003 stated that though in some case the unit has mentioned their capacity to be more than 1,98,000 tonnes per annum but on the basis of the capacity analyzed by the Small Industries Service Institute (SISI), its installed capacity was found to be 1,94,040 tonnes per annum. After reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the appellant pointed out to us that the Directorate of Industries had conceded that it had no wherewithal to ascertain the installed capacity and it simply went by the report of SISI . On the other hand, we find that the Revenue is also relying upon plethora of material on the basis of which it is argued that the installed capacity is much more than 1,98,000 tonnes per annum. Some of the material produced is that of respondent itself and it is argued that the respondent had accepted that its installed capacity was more than 1,98,000 tonnes per annum. In a case like this, we are of the opinion that the CESTAT should have considered the material placed by the Revenue and only then come to a conclusion as to whether the certif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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