https://www.taxtmi.com/caselaws?id=124971 Substantial expansion for exemption under Notification No. 50/03 was available only where installed capacity increased by at least 25% on or after 7-1-03. On the stated facts, most procurement and installation had occurred earlier, and post-cut-off payments mainly related to work already done, so the exemption claim was not established. In the same matter, financial hardship and sickness, including BIFR sickness and negative net worth, supported only partial relief on pre-deposit because sickness status did not automatically waive excise pre-deposit. Balancing the facts, conditional relief was granted with a 50% deposit requirement. en-us Wed, 24 Sep 2008 00:00:00 +0530 Wed, 17 Oct 2012 16:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124971 Substantial expansion for exemption under Notification No. 50/03 was available only where installed capacity increased by at least 25% on or after 7-1-03. On the stated facts, most procurement and installation had occurred earlier, and post-cut-off payments mainly related to work already done, so the exemption claim was not established. In the same matter, financial hardship and sickness, including BIFR sickness and negative net worth, supported only partial relief on pre-deposit because sickness status did not automatically waive excise pre-deposit. Balancing the facts, conditional relief was granted with a 50% deposit requirement. Case-Laws Central Excise Wed, 24 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124971