https://www.taxtmi.com/caselaws?id=347217 Eligibility for area-based exemption under Notification No. 32/99-CE turned on whether the assessee's claimed 25% expansion in installed capacity was established by reliable technical material. The Tribunal noted that expansion could be achieved in stages within licensed capacity, that the notification did not require all machinery to be installed at once, and that uncontroverted Chartered Engineer and departmental technical reports could not be displaced by a contrary departmental view. It also treated the earlier unreviewed exemption order as final, barring a fresh challenge on the same material. The assessee was held entitled to the exemption and the Department's appeals failed. en-us Thu, 24 Aug 2017 00:00:00 +0530 Thu, 31 Aug 2017 07:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347217 Eligibility for area-based exemption under Notification No. 32/99-CE turned on whether the assessee's claimed 25% expansion in installed capacity was established by reliable technical material. The Tribunal noted that expansion could be achieved in stages within licensed capacity, that the notification did not require all machinery to be installed at once, and that uncontroverted Chartered Engineer and departmental technical reports could not be displaced by a contrary departmental view. It also treated the earlier unreviewed exemption order as final, barring a fresh challenge on the same material. The assessee was held entitled to the exemption and the Department's appeals failed. Case-Laws Central Excise Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347217