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Issues: Whether the respondent was entitled to area based exemption under Notification No. 50/03-CE dated 10.6.2003 despite the Revenue's objection that the required substantial expansion in installed capacity had not been achieved.
Analysis: The Tribunal noted that the same exemption notification and the requirement of expansion had already been examined in the respondent's own earlier matter. It was found that the relevant records, including the jurisdictional report and the District Industries Centre report, supported an increase in installed capacity beyond the prescribed threshold. On that basis, the condition for availing the notification was treated as satisfied. As the present dispute raised no distinguishing feature, no infirmity was found in the order dropping the demand.
Conclusion: The respondent was eligible for exemption under Notification No. 50/03-CE dated 10.6.2003, and the Revenue's challenge failed.
Final Conclusion: The duty demand remained set aside, and the order in favour of the respondent was sustained.
Ratio Decidendi: Where the evidence shows that the prescribed increase in installed capacity has been achieved, the assessee satisfies the condition for area based exemption under the notification.
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