Substantial expansion entitlement under exemption notification upheld where prior order governed and Revenue showed no reason to depart.

Eligibility for Notification No. 33/99-CE depended on whether the unit had achieved substantial expansion of installed capacity by 25% or more after the relevant date. The Tribunal noted that the issue had already been decided in an earlier order, including the revision order and the assessee's entitlement under the exemption notification, and the Adjudicating Authority had followed that precedent. As the Revenue did not show any reason to depart from the earlier decision, no infirmity was found in dropping the proceedings. The assessee was therefore found entitled to the notification benefit and the Revenue's challenge failed.

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Issues: Whether the assessee was entitled to the benefit of Notification No. 33/99-CE on the basis of substantial expansion of installed capacity, and whether the order dropping the proceedings was liable to be interfered with.

Analysis: The dispute turned on the claim that the unit had undertaken substantial expansion of 25% or more in installed capacity after the relevant date. The Tribunal noted that the issue had already been decided in an earlier order, which had considered the revision order and the grounds relating to eligibility under the exemption notification. Since the Adjudicating Authority had followed that earlier decision and the Revenue did not show any reason to depart from it, no infirmity was found in the order dropping the proceedings.

Conclusion: The assessee was held entitled to the benefit of the notification, and the Revenue's challenge failed.

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