https://www.taxtmi.com/caselaws?id=379727 Entitlement to area-based exemption and refund under Notification No. 33/99 depended on proof of substantial expansion of installed capacity by more than 25%, but the record contained conflicting documents, including an engineer's certificate and inconsistent layout-plan material. As the claim turned on factual verification of the expansion and the existing documents were incomplete for a final merits determination, the rejection could not stand on the present record. The matter was set aside and remitted for fresh de novo adjudication by the original authority after consideration of all relevant documents. en-us Mon, 08 Apr 2019 00:00:00 +0530 Tue, 07 May 2019 07:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379727 Entitlement to area-based exemption and refund under Notification No. 33/99 depended on proof of substantial expansion of installed capacity by more than 25%, but the record contained conflicting documents, including an engineer's certificate and inconsistent layout-plan material. As the claim turned on factual verification of the expansion and the existing documents were incomplete for a final merits determination, the rejection could not stand on the present record. The matter was set aside and remitted for fresh de novo adjudication by the original authority after consideration of all relevant documents. Case-Laws Central Excise Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379727