2018 (1) TMI 524

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....ourt vide order dated 21.8.2017 has condoned the delay in filing the appeal before CESTAT and appeal has been admitted. 2. So, the appeal is restored to its original number. 3. With the consent of both the parties, we took the appeal on merit for final disposal. 4. After hearing Ms. Rinki Arora and Shri H C Saini, representatives of the parties and perusing the material available on record, it appears that appellant was having a factory in Kotdwar and was availing area based exemption under Notification No. 50/2003 dated 10.6.03. The appellant has expanded the factory 25% and claimed area based exemption on expansion which was denied by the lower authorities for want of certificate issued by the Chartered Accountant and other infor....

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....by physically verifying the availability of such instrument in the appellant's premises. We do not find any such examination by the department. 8. Regarding the discrepancies in the Chartered Engineer's certificate and the confirmation of capacity by the General Manger, DIC we find that the same are given as per the request of the appellants based on materials produced. The appellant did categorically claimed that the Chartered Engineer verified physically before issuing certificate. Here we note that the department did approach another Chartered Engineer to verify the facts and to get the matter certified. We note that Shri D.K. Jain, Chartered Engineer whose assistance was taken by the Revenue and whose opinion was also relied upon app....