https://www.taxtmi.com/caselaws?id=370220 Area-based excise exemption was upheld where factual verification showed increased production and supporting records for manufacturing activity. The Tribunal accepted the assessee's explanation on fixed asset figures and relied on the certificate evidencing installation of plant and machinery and increase in employment. As the lower authorities had already examined the documents and found the claim acceptable, no infirmity was found in the order granting exemption, and the departmental challenge failed. en-us Tue, 06 Mar 2018 00:00:00 +0530 Wed, 14 Nov 2018 07:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370220 Area-based excise exemption was upheld where factual verification showed increased production and supporting records for manufacturing activity. The Tribunal accepted the assessee's explanation on fixed asset figures and relied on the certificate evidencing installation of plant and machinery and increase in employment. As the lower authorities had already examined the documents and found the claim acceptable, no infirmity was found in the order granting exemption, and the departmental challenge failed. Case-Laws Central Excise Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370220