9911796707
TMI Blog2018 (7) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... after the directions were given by this Tribunal through Final Order No. A/51024-51025/2015- EX(DB) dated 26.03.2015 in the appeal filed by the present appellant and that the said appeal was directed against Order-in-Original No. 31/Commissioner/M-II/2005 dated 23.11.2005 and Order-in-Original No. 33/Commissioner/M-II/2005 dated 14.12.2005 passed by Commissioner of Central Excise and Service Tax, Meerut-II. The impugned order covers the proceedings in respect of show cause notice dated 28.04.2006 in addition to the matters covered by said two Orders-in-Original dated 23.11.2005 and 14.12.2005. The appellant through their letter dated 26.09.2003 informed Revenue that they completed expansion on 25.09.2003 and that their capacity was increas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.2004, it appeared to Revenue that the appellant had not undertaken substantial expansion and, therefore, they were not eligible for exemption provided through said Notification No. 50/2003-CE dated 10.06.2003 and, therefore, appellant were issued with a show cause notice dated 24.09.2004 covering a period from 27.09.2009 to 31.08.2004 wherein there was proposal to deny the benefit of said exemption to the appellant and there was proposal to demand Central Excise Duty amounting to Rs. 78,86,321/- Similarly another show cause notice dated 06.10.2005 was issued to the appellant covering a period from September, 2004 to March, 2005, with a proposal to demand Central Excise Duty amounting to Rs. 37,68,760/-. Further on 28.04.2006 a third show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n IIT, Roorkee. While the certificate of M/s B.K. Arora and Associates certifies that the appellant have expanded their installed capacity from 2 million CRTs per annum to 3 million CRTs per annum and this has been achieved by installing additional equipment as per the details given and by modification of certain existing machinery, Professor Arun Kumar in his report has doubted the correctness of the certificate of the Chartered Engineer and has also observed that "he could not find any facility for fabrication of the machinery which are claimed to have been fabricated by the appellant in their factory." The Commissioner has chosen to rely upon the opinion of Professor Arun Kumar on the ground that he is an independent authority and his re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant are relying upon to test its correctness. The appeals stand disposed of as above." 4. Subsequent to the above stated directions the impugned Order-in-Original was passed by Commissioner of Customs, Central Excise & Service Tax, Hapur. Through the impugned Order-in-Original the Original Authority has confirmed the demand of Central Excise Duty of Rs. 2,57,71,775/- and ordered the appellant to pay the interest and also imposed equal penalty. As stated earlier above stated three show cause notices were adjudicated through impugned Order-in-Original. Aggrieved by the said order appellant is before this Tribunal. 5. Heard the learned counsel for the appellant. Learned counsel for the appellant has submitted that to comply with the dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The learned counsel further submits that the exemption is not on the basis of actual production but it is on the basis of substantial expansion by way of increased in installed capacity. He further submitted that finding by the Original Authority is based on the actual manufacture and not on the basis of installed capacity. He further submitted that in the entire findings the Original Authority has not established that the certificate given by Shri B.K. Arora dated 25.09.2003 is not an admissible piece of evidence and, therefore,. the impugned order is not sustainable. He has further submitted that due to sad demise of Professor Arun Kumar the cross examination could not be conducted and, therefore, one of the direction of remand order we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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