https://www.taxtmi.com/caselaws?id=271441 Exemption under Notification No. 50/2003-CE depends on the actual installed capacity existing before expansion, not on a higher proposed or notional capacity shown in other records. On the facts discussed, records and prior findings established an installed capacity of 26,400 MT before October 2003, and the later increase to 33,000 MT constituted more than 25% expansion, satisfying the substantial expansion condition. The discussion states that exemption was therefore available, with duty demand, interest and penalty not surviving once the exemption applied. en-us Fri, 11 Sep 2015 00:00:00 +0530 Tue, 03 May 2016 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271441 Exemption under Notification No. 50/2003-CE depends on the actual installed capacity existing before expansion, not on a higher proposed or notional capacity shown in other records. On the facts discussed, records and prior findings established an installed capacity of 26,400 MT before October 2003, and the later increase to 33,000 MT constituted more than 25% expansion, satisfying the substantial expansion condition. The discussion states that exemption was therefore available, with duty demand, interest and penalty not surviving once the exemption applied. Case-Laws Central Excise Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271441