2003 (2) TMI 408

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....llant. Shri S.P. Majumdar, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - We take up the stay petition as also the appeal filed by the Revenue together. 2. Commissioner (Appeals) vide his impugned order has extended the benefit of Notification No. 32/99-C.E., dated 8-7-99 to the respondents by observing that they have increased the installed capacity of ....

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....been confirmed by the statutory auditor in their report, dated 26-6-2002. She has also referred to the instruction No. 4/2002, dated 12-4-2002 issued by Commissioner of Central Excise, Shillong wherein it has been stated that specific expansion of installed capacity may or may not mean expansion of plant in all sections/departments. Hence even if there is no expansion in the weaving section which ....