TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Revenue Appeal Dismissed: No Substantial Evidence of Capacity Expansion, Proceedings Dropped as Initially Ruled.</h1> <h3>Commr. of Central Excise, Dibrugarh Versus Hindustan Coca Cola Beverages Pvt. Ltd.</h3> Commr. of Central Excise, Dibrugarh Versus Hindustan Coca Cola Beverages Pvt. Ltd. - TMI Issues involved: The judgment involves the issue of whether the assessee availed the benefit of exemption notification by submitting fabricated documents and erroneously availed the refund, leading to a Show Cause Notice being issued. The appeal was filed by the Revenue challenging the decision of the Learned Commissioner who dropped the proceedings under the Show Cause Notice.Summary of Judgment:Issue 1: Allegation of availing exemption through fabricated documentsThe assessee, engaged in the manufacture of Aerated Water, was alleged to have availed the benefit of exemption notification by submitting fabricated documents. The CESTAT Kolkata observed that the Revenue contended there was no substantial expansion in the installed capacity of the industrial unit, as required for eligibility under the notification. The CESTAT upheld the decision of the Adjudicating authority to drop the proceedings, stating that the Revision Order had been considered, and there was no reason to interfere with the decision. The appeal filed by the Revenue was dismissed.Key Points:- Show Cause Notice issued alleging submission of fabricated documents for availing exemption.- CESTAT observed lack of substantial expansion in installed capacity as required for eligibility.- Adjudicating authority's decision upheld based on consideration of Revision Order.- Appeal by Revenue dismissed, no interference with Adjudicating authority's decision.Conclusion:The judgment upheld the decision of the Adjudicating authority to drop the proceedings under the Show Cause Notice, based on the lack of substantial expansion in the installed capacity as required for availing the exemption notification. The appeal filed by the Revenue was dismissed by the CESTAT Kolkata.
TaxTMI 