https://www.taxtmi.com/caselaws?id=31339 Entitlement to excise duty exemption under Notification No. 33/99 turned on disputed proof of substantial expansion of installed capacity on or after the specified date. The record showed unresolved questions about the timing and genuineness of the expansion, the undated machinery supply agreement, the witness statement for which cross-examination was sought, and supporting investment material, while the State Industries report also required scrutiny. Because the original adjudication lacked adequate findings on the issues raised and did not properly address the relevant material, the exemption claim could not be finally sustained on the existing record. The matter required fresh adjudication with cross-examination and examination of all relevant evidence. en-us Wed, 11 Jun 2008 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31339 Entitlement to excise duty exemption under Notification No. 33/99 turned on disputed proof of substantial expansion of installed capacity on or after the specified date. The record showed unresolved questions about the timing and genuineness of the expansion, the undated machinery supply agreement, the witness statement for which cross-examination was sought, and supporting investment material, while the State Industries report also required scrutiny. Because the original adjudication lacked adequate findings on the issues raised and did not properly address the relevant material, the exemption claim could not be finally sustained on the existing record. The matter required fresh adjudication with cross-examination and examination of all relevant evidence. Case-Laws Central Excise Wed, 11 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31339