2014 (10) TMI 937

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....R, for the Appellant. Shri R.M. Saxena, Advocate, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - The revenue has filed these appeals against Orders-in-Appeal No. 225-CE/MRT-II/2006, dated 5-12-2006 and 497/CE/M-II/2011, dated 7-10-2011. As the issue involved in both the appeals is identical, these are being disposed of together. 2. The issue involved, briefly stated, is....

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....e veneer had not been increased and veneers are captively consumed for manufacture of their final product and Revenue has contended, that there was no capacity expansion by more than 25%. 3. In the cross-objections, the respondents have produced a copy of the letter No. DIR/Shiv/6073, dated 3-2-2005 from the Indian Plywood Industries Research & Training Institute, which stated that the facto....

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....h units to out source the veneer requirement. We find that CESTAT in the case of CCE, Dibrugarh v. Hindustan Coca Cola Beverages (P) Ltd. - 2005 (01) LCX 0269 = 2005 (186) E.L.T. 242 (Tri.-Kol.) has inter alia held as under : "On hearing both sides, we find that the report relied upon by the Commissioner, clearly shows in detail that there has been a substantial expansion of the industrial unit. ....