https://www.taxtmi.com/caselaws?id=314412 Eligibility for Notification No. 33/99-CE depended on whether the unit had achieved substantial expansion of installed capacity by 25% or more after the relevant date. The Tribunal noted that the issue had already been decided in an earlier order, including the revision order and the assessee's entitlement under the exemption notification, and the Adjudicating Authority had followed that precedent. As the Revenue did not show any reason to depart from the earlier decision, no infirmity was found in dropping the proceedings. The assessee was therefore found entitled to the notification benefit and the Revenue's challenge failed. en-us Tue, 13 Mar 2018 00:00:00 +0530 Fri, 07 Jun 2024 20:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314412 Eligibility for Notification No. 33/99-CE depended on whether the unit had achieved substantial expansion of installed capacity by 25% or more after the relevant date. The Tribunal noted that the issue had already been decided in an earlier order, including the revision order and the assessee's entitlement under the exemption notification, and the Adjudicating Authority had followed that precedent. As the Revenue did not show any reason to depart from the earlier decision, no infirmity was found in dropping the proceedings. The assessee was therefore found entitled to the notification benefit and the Revenue's challenge failed. Case-Laws Central Excise Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314412