https://www.taxtmi.com/caselaws?id=109804 The Tribunal upheld the Commissioner (Appeals)' decision to extend benefits under Notification No. 32/99-C.E. to the respondents based on a 25.65% increase in installed capacity of their unit, supported by certifications and audit confirmation. Despite the Revenue's argument on the weaving section's lack of expansion, the Tribunal ruled that an overall 25% increase in the manufacturing unit met notification conditions. As the Revenue did not dispute this increase, the Tribunal dismissed their appeal, allowing the respondents to claim the notification benefits. en-us Wed, 19 Feb 2003 00:00:00 +0530 Thu, 12 Apr 2012 10:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109804 The Tribunal upheld the Commissioner (Appeals)' decision to extend benefits under Notification No. 32/99-C.E. to the respondents based on a 25.65% increase in installed capacity of their unit, supported by certifications and audit confirmation. Despite the Revenue's argument on the weaving section's lack of expansion, the Tribunal ruled that an overall 25% increase in the manufacturing unit met notification conditions. As the Revenue did not dispute this increase, the Tribunal dismissed their appeal, allowing the respondents to claim the notification benefits. Case-Laws Central Excise Wed, 19 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109804