2003 (9) TMI 472

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....r per : Archana Wadhwa, Member (J)]. - The Revenue has filed the present appeal being aggrieved with the order passed by the Commissioner (Appeals) vide which she has extended the benefit of Notification 33/99-C.E., dated 8-7-99 to the respondents by observing that there has been an overall increase of more than 25% in the installed capacity of the respondents' factory. 2. The Revenue's ma....

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....s been an overall increase in the installed capacity of the factory. For ready reference, we reproduce below Para 2 of the said decision : "2. After going through the appeal memos filed by the Revenue, we find that there is evidence on record to rebut the above findings of the Commissioner (Appeals). The Revenue has nowhere contended that the production capacity as reflected in the impugned ....