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2016 (10) TMI 337 - CESTAT CHANDIGARH

2016 (10) TMI 337 - CESTAT CHANDIGARH - TMI - Demand of duty with interest and penalty - denial of benefit of exemption under Notification No. 50/2003-CE dated 10.06.2003 - exemption claimed on the ground that substantial expansion in the installed capacity by more than 25% - Held that: - Tribunal held that the appellants are entitled for benefit of exemption Notification No. 50/2003-CE ibid, the impugned orders demanding duty, interest and penalty deserves no merits - no demand sustainable agai .....

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y bonnets assembly which is a dutiable product. They were located in Solan district of Himachal Pradesh. The appellants claimed duty concession under Notification No. 50/2003-CE dated 10.06.2003 w.e.f. 07.11.2005 on the basis that there has been substantial expansion of their installed capacity by more than 25%. After certain verifications, the Department sought to deny the exemption, as claimed by the appellants, Accordingly, proceedings were initiated and it was held that the appellants are no .....

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