2018 (2) TMI 625

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h Chhibber, Advocate Per Ms. Archana Wadhwa Being aggrieved with the order passed by the Commissioner, Revenue has filed the present appeal. 2. As facts on record, the respondent-assessee are engaged in the manufacture of RTDs, Thermocouple, Junction Box/ Limit Switch, Lead in Plate, heat Exchanger/ Cooler, Hydrogen Drier & Fan Rotor falling under Chapter 90, 85 and 84 of the Central Excise Tar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in confirmation of demands of duties and imposition of penalties, by invoking the extended period of limitation.  On appeal against the said order, the appellate authority took into consideration the following documents: (i) Certificate dated 10.01.05 of Prof. P. P. Agarwal, Chief Consultant regarding verification of existing and additional facilities installed in their unit.  (ii) L....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....note of the increase in production  of various items as also the fact that there was increase in the power connection from 24KVA to 94 KVA.  He also observed that the processing which were being done earlier by their job worker, is now being done by them in their own unit.  He further took note of the Circular No. 772/05/2004-CX dated 21.01.2004  issued by the Board clarifying ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nding of the appellate authority.  However, ld. AR for the Revenue insists that in terms of the notification the increase in installed capacity to the extent of 25% should be  in each and every segment of the factory, which we do not agree with.  The Tribunal in the case of CCE, Shillong vs. Hindustan Coco Cola (supra) relied upon by the Commissioner (Appeals) has observed that the ....