TMI Blog2018 (1) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... on to categorically establish the correct expanded capacity by the Revenue - appeal allowed - decided in favor of appellant. - Excise Appeal No. 51369 of 2016 - FINAL ORDER No. 58047 /2017 - Dated:- 17-11-2017 - Mr. (Dr.) Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) Ms Rinki Arora, Advocate for the Appellants Shri H C Saini, DR for the Respondent ORDER Earlier the appeal was dismissed on the ground of limitation vide order dated 4.10.16 (Final Order No. 53930/2016). Being aggrieved by the Final Order, appellant assailed the order before the Hon ble Allahabad High Court in Central Excise Appeal No. 38/2017 / 187/2017 where the Hon ble High Court vide order dated 21.8.2017 has condoned the delay i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was mainly sought to be supported on the ground of - (a) Certain items said to have been used in the capacity expansion have not crossed the Trade Tax Check Post as stamps on the documents appeared to be different. (b) There is no enhanced power load and no transformer added and (c) The certificate issued by Chartered Engineer and General Manager, DIC were having discrepancy and were issued without due scientific verification of machinery in the appellant s unit. We find that regarding certain items passing the check post the doubts raised by department could have been easily cross verified both by way of checking with the concerned authorities or by physically verifying the availability of such instrument in the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 29-9-2006, the original authority raised certain doubts which apparently is on theoretical calculation and certain presumption. No technical verification by competent person was ever made by the department in support of any of the presumption raised in the original order. In fact, the original authority records that the abnormal increase in production and decrease in PMT consumption of electricity establish that the appellant before issue of exemption notification were producing more goods but were not recording in the production. We find such observation is purely in the realm of presumption and cannot form basis of any legal conclusion. Similar such presumptions adverse to the appellants have been made by the original authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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