https://www.taxtmi.com/caselaws?id=41317 Notification No. 128/77-C.E. did not make production of a final certificate from the Director General, Technical Development a condition for remission of excise duty. The assessee could not be denied the benefit solely for non-production of that certificate once the appellate authority had held it unnecessary. The earlier appellate order also contemplated an enquiry into installed capacity, and the assessing authority had not conducted such enquiry. The assessing authority may first determine installed capacity by enquiry and then decide the extent of exemption, if any, in accordance with law. en-us Tue, 07 Apr 1981 00:00:00 +0530 Wed, 02 Jun 2010 10:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41317 Notification No. 128/77-C.E. did not make production of a final certificate from the Director General, Technical Development a condition for remission of excise duty. The assessee could not be denied the benefit solely for non-production of that certificate once the appellate authority had held it unnecessary. The earlier appellate order also contemplated an enquiry into installed capacity, and the assessing authority had not conducted such enquiry. The assessing authority may first determine installed capacity by enquiry and then decide the extent of exemption, if any, in accordance with law. Case-Laws Central Excise Tue, 07 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41317