2008 (8) TMI 233

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..... Arvind Baheti, Advocates, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The Respondents were alleged not to have achieved the desired expansion of 25% in terms of Notification No. 33/99-C.E., dated 8-7-1999. The Jurisdictional Commissioner has decided the case after hearing the respondents and taking into consideration all aspects of the case, he ha .....

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..... issue had come up before the Tribunal in the case of Commr. of Central Excise, Shillong v. M/s. Hatikuli Tea Estate in which under our order No. A-552/Kol/08, dated 12-5-08 [2008 (230) E.L.T. 497 (T)], we have held that if the installed capacity of the section having the lowest capacity has been increased to the desired extent of 25%, a unit would be considered to have achieved the expansion in te .....

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