TMI Blog2008 (5) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents have exceeded the installed capacity by over 40% - Denial of exemption mere for the fact that capacity of drawing section was not increased is not justified - E/380/2006 and CO/69A/2006 - A-552/KOL/2008 - Dated:- 12-5-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri J.K. Jha, SDR, for the Appellant. Dr. Samir Chakraborty, Advocate assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular makes it clear that the substantial expansion may or may not mean expansion of plant in all respects/departments. It also states that the benefit of exemption would get extended even though the production may or may not increase. The respondents have filed a detailed Certificate from the Chartered Engineer showing the installed capacity in respect of each of the departments of their factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave exceeded the installed capacity by over 40%. 3. The learned S.D.R., Shri J.K. Jha vehemently argues that the capacity in respect of drawing section has not increased at all and this being a crucial section for production of Tea, it has to be held that the respondents have not increased the installed capacity. 4. We, however, find that neither the Notification nor the Ministry's Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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