TMI Blog2019 (5) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... aid that the claim for the benefit of Notification is required to be evaluated de novo after considering all these documents. The issue remanded to original authority for a de novo decision - appeal allowed by way of remand. - Excise Appeal No. E/634/2009 - FO/75436/2019 - Dated:- 8-4-2019 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER And SHRI V. PADMANABHAN, TECHNICAL MEMBER Mrs. C. Alam (Gupta) Advocate And Sri S. Das, Advocate For the Appellant (s) Shri S. Mukhopadhyay, Supdt. (A.R.) for the Respondent (s) ORDER PER SHRI V. PADMANABHAN The present appeal is against the Order-in-Appeal No. 13/DB/CE(A)/GHY/09 dated-23.09.2009 passed by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground plan. 4. The issue came up before the Bench on the earlier dates of hearing i.e. on 25/2/2019 as well as on 29/3/2019. Both sides were requested on 25/2/2019 to try and procure copies of the documents relevant to the present case so that the issue may be appreciated completely. The following documents stand produced by both sides. On behalf of the appellant, the Ld. Advocate submitted copies of the following documents on the last date of hearing :- i) the show cause notice dated 4/12/2006 proposing rejection of the refund claim; ii) Reply to show cause notice dated 16/7/2007; iii) Order-in-Original rejecting the refund of claim dated 28/01/2008; and iv) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y would be entitled to the benefit of notification No. 33/1999 and refunds under the said notification. 8. Ld. D.R. contended that the appellant has not carried out the expansion of installed capacity to the extent of 25% as per the requirement of the Notification No. 33/99. His submissions are summarised below: i) He invited our attention to the Chartered Engineer s certificate and the table attached thereto. He submitted that the Chartered Engineer has considered the number of Saddles in the fermenting sections has increased to 360, resulting in increase of fermenting capacity. In this connection he drew our attention to the plan indicating the layout of the machinery section-wise before and after the expan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. D.R. has submitted that the certificate of Chartered Engineer appear to be at variance compared to the approved layout plan prior to and subsequent to the expansion of the unit. He has taken pains to submit that the number of saddles prior to the expansion appears to be 230 as per the approved lay out plan approved on 18/12/1997. This could indicate that there has been no increase in excess of 25% in the installed capacity since the Chartered Engineer has certified that the limiting factor in the case is not number of saddles but the capacity of Withering Trough. 11. The order passed by the Original as well as the First Appellate Authority indicates that both the authorities have proceeded to reject the claim of exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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