2018 (2) TMI 625

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.... for the  assessee: Sh. Rajesh 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 Chap....

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....denial of the said exemption notification and 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 fac....

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....r expansion. and observed that there was sufficient expansion in their existing capacity.  He also took 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.&nbsp....

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....Tri. Kol). 4.  Revenue in their memo of appeal had not raised any specific ground so as to assail the above finding 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 ....