https://www.taxtmi.com/caselaws?id=372840 The Tribunal held that the appellant was entitled to exemption under Notification No. 50/2003-CE for new products as the addition of new products did not constitute setting up a new unit but was an expansion of the existing unit. The Commissioner's grounds for denying exemption were refuted, noting that the addition of new machinery and products was permissible under the notification and circulars. The Tribunal emphasized the binding nature of CBEC Circulars on the Commissioner and found that the Commissioner had acted without jurisdiction by not issuing a show cause notice. The appellant's appeal was allowed, setting aside the Commissioner's order and granting consequential relief. en-us Wed, 05 Dec 2018 00:00:00 +0530 Fri, 06 Nov 2020 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372840 The Tribunal held that the appellant was entitled to exemption under Notification No. 50/2003-CE for new products as the addition of new products did not constitute setting up a new unit but was an expansion of the existing unit. The Commissioner's grounds for denying exemption were refuted, noting that the addition of new machinery and products was permissible under the notification and circulars. The Tribunal emphasized the binding nature of CBEC Circulars on the Commissioner and found that the Commissioner had acted without jurisdiction by not issuing a show cause notice. The appellant's appeal was allowed, setting aside the Commissioner's order and granting consequential relief. Case-Laws Central Excise Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372840