2019 (5) TMI 455

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....egarding the claim of the appellant for the benefit of Area Based Exemption under notification No. 33/99 dated-8/7/1999. The appellant claimed that they have increased their installed capacity by more than 25% (since 24/12/1997) by substantial expansion of their factory and hence they were eligible for the refund under the said notification. The refund claim was made by the appellant for the period August, 1999 to March, 2013 on 18/01/2006. The Department proposed to reject the refund claim by issue of show cause notice dated 4/12/2006. The claim was rejected by the Assistant Commissioner, Central Excise, Tejpur by issue of adjudication order dated 28/01/2018. The rejection of refund claim was challenged before the Commissioner (Appeal). He....

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.... 6. The documents are taken on record and both sides were heard. 7. On behalf of the appellant it has been submitted as follows: i) the Ld. Advocate drew our attention to the certificate issued by the Chartered Engineer, Shri M. Pathak. The chartered engineer has certified that the assessee has undertaken increase of installed capacity of the factory by as much as 36.2% from 400 kgs. of tea per year to 544.8 kgs. of tea per year since 24/12/1997. ii) She referred to the comparative statements of machineries and installed capacity attached with the Chartered Engineer's certificate and submitted that the number of Fermentation Saddles increased resulting in substantial increase in the fermenting capacity. The Chartered Engineer has a....

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.... variance with what has been certified by the Chartered Engineer. iii) He submitted that going by the lay out plan, the claim of the appellant for expansion in the number of saddles appear to be not satisfied. But he submitted that the issue may need reverification for a final view to be taken regarding the claim of refund. 9. We have heard both sides and perused the documents including the copies of documents submitted during the course of hearing. 10. The dispute is regarding the claim of the appellant for the benefit of Area Based Exemption under Notification No. 33/99. The claim has been made under the Notification citing that installed capacity increased by more than 25% since 24/12/1997. The appellant has augmented the machiner....