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TMI Blog2018 (7) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate for the Appellant (s) Sri S. Mukhopadhyay, Supdt. (A.R.) for the Respondent (s) ORDER Per Shri Bijay Kumar Being aggrieved by the impugned order, the appellant has filed this appeal. 2. Briefly stated the issue involved in this case is regarding availability of Notification No. 33/99-CE dated-08/07/1999 and claiming the refund of Central Excise Duty paid on the clearance of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so and prove as to how much substantial expansion took place in their factory and since when commercial production and enhanced installed capacity, was commenced. In the order also, the Ld. Commr. (Appeals) has mentioned that the respondent appellant has not submitted the statement of duty paid from the account current by 7th of the next month in which duty was paid as required under Sl. No. 2a o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in installed capacity is the requirement of Notification Nos. 32/99 and 33/99, and there is no requirement that all the Sections of the manufacturing unit should be individually increased by 25%. Inasmuch as in the present case, going by either of the Certificates, the increase is more than 25%, we are of the view that the benefit of the Notification in question has been rightly extended to the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Notification in question talks about the overall increase of 25% in the installed capacity and does not require that each and every section should be upgraded by 25%. In this view of the matter, we do not find any merits in the Revenue's appeals and reject all of them." 5. Further, the Ld. Advocate has also drawn our attention towards the judgement in case of Birla Corpn Ltd. Vs. Commr. o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and will place the authorities as well as the assessees in a quandary." 6. After going through the cases, referred (supra) and factual matrix of the cases, we find that the eligibility of exemption Notification stands settled in favour of the appellant by Hon'ble CESTAT. We set aside the impugned order and allow the appeal. Stay petition is disposed off. (Pronounced in the Court on 13-06-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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