2013 (5) TMI 826

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..... P.R. Mullick, Advocates, for the Respondent. JUDGMENT The whole question, in the instant case, is what is the effect of the clarification dated 21st January, 2004 issued by the Central Board of Excise and Customs. The fact remains that, in terms of the Notification dated 10th June, 2003, an industry, which carries out substantial expansion, is entitled to the benefit of the said Notification. I .....

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..... lant and machinery, new plant and machinery have been installed and, by reason thereof, the erstwhile installed capacity is increased by more than 25 per cent thereof, such expansion effort will come within the four corners of the Notification dated 10th June, 2003. The decision of the CESTAT is based on the logic as above and, accordingly, is not interferable. 2. The appeal fails and the sa .....

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