https://www.taxtmi.com/caselaws?id=353788 Area-based exemption under Notification No. 50/2003 on factory expansion could not be denied on the basis of unverified doubts, certificate discrepancies, or presumed deficiencies. The Tribunal noted that the central question was whether the claimed capacity expansion had actually occurred, and held that the department was expected to verify matters such as check-post movement, power load, transformer changes, and related certificates rather than rely on theoretical calculations or suspicions. Applying its earlier decision in the assessee's own case for an earlier period, the Tribunal found the denial unsustainable and set aside the impugned order, allowing the appeal in favour of the assessee. en-us Fri, 17 Nov 2017 00:00:00 +0530 Fri, 12 Jan 2018 08:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353788 Area-based exemption under Notification No. 50/2003 on factory expansion could not be denied on the basis of unverified doubts, certificate discrepancies, or presumed deficiencies. The Tribunal noted that the central question was whether the claimed capacity expansion had actually occurred, and held that the department was expected to verify matters such as check-post movement, power load, transformer changes, and related certificates rather than rely on theoretical calculations or suspicions. Applying its earlier decision in the assessee's own case for an earlier period, the Tribunal found the denial unsustainable and set aside the impugned order, allowing the appeal in favour of the assessee. Case-Laws Central Excise Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353788