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M/s Kotdwar Steels Ltd. Versus CCE & ST, Dehradun

2018 (1) TMI 524 - CESTAT NEW DELHI

Area based exemption - N/N. 50/2003 dated 10.6.03 - appellant has expanded the factory 25% and claimed area based exemption on expansion which was denied by the lower authorities for want of certificate issued by the Chartered Accountant and other information - Held that: - identical issue in assessee’s own case, for the earlier period, has came up before the Tribunal as Kotdwar Steels Ltd. vs. CCE, Meerut I [2016 (10) TMI 385 - CESTAT NEW DELHI], where it was held that The proceedings by the de .....

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ni, 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 in filing the appeal before CESTAT and appeal has been admitted. 2. So, the appeal is restored to its original number. 3 .....

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of certificate issued by the Chartered Accountant and other information. 5. Being aggrieved, the appellant has filed the present appeal. 6. From the record, it appears that identical issue in assessee s own case, for the earlier period, has came up before the Tribunal as Kotdwar Steels Ltd. vs. CCE, Meerut I [2017 (348) ELT 304 (Tri-Del)], where it was observed as under: 7. The above background is recorded to indicate that the appellants are in regular communication with the department regardin .....

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rossed 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 .....

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g certificate. Here we note that the department did approach another Chartered Engineer to verify the facts and to get the matter certified. We note that Shri D.K. Jain, Chartered Engineer whose assistance was taken by the Revenue and whose opinion was also relied upon appeared before the Tribunal at the time of hearing of stay petition filed by the appellant on 29-3-2007. The Tribunal recorded that Shri Jain is present in the Court to be of assistance in understanding the issue. Shri Jain has s .....

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