2018 (12) TMI 1845

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....d exemption from payment of Central Excise Duty (CED) paid through the account Current on clearance of their excisable product alongwith photocopies of the relevant documents. The Assessee was asked to resubmit the claim. Accordingly, the claim was re-submitted vide letter dated 30th August, 2006 alongwith PLA, TR-6, Chartered Engineer's Reports, Bills etc. The Range Officer was asked to verify the claim of the assessee. M/s. Panitola Tea Estate claimed that the expansion in the installed capacity of the factory was completed on 15/3/1999 and the Commercial production with increased installed capacity commenced on 16/3/1999. The Range Officer vide his letter dated 28/9/2006 submitted his verification reports. The Assistant Commissioner, Cen....

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.... and on verification of the ground plant, he found that it tallied with the papers regarding construction of Withering Trough, Expansion of Floor, Fermenting area of the factory.  4.  Heard both sides and perused the appeal record.  5.  We observe that the benefit under Notification No. 33/99-CE dated8/7/1999 was available to the Industrial units existing as on 24/12/1997 which had actually undertaken substantial expansion of weight of increasing installed capacity by not less than 25% on or after 24/12/1997 and it was not restricted to unit who has undertaken expansion only after prior approval of Chief Inspector of factories. A comparative statement of Machineries & Installation Capacity of Panitala Tea Estate, B....

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....-CE dated 8/7/1999. The Department's contention of production activity without obtaining the valid Industrial License  has no merit. We find that it has been consistently held in various decisions that substantial benefits can not be denied on extraneous grounds. 7.  In view of the above discussions, we do not find any infirmity in the order impugned and the same is hereby sustained. Accordingly, the appeal is dismissed being devoid of merit.  (Operative part of the order already pronounced in the Court) ============= Document 1 Machineries/Facilities as on 23.121997 New Expansion/Addition after 24.12.1997 SI Sec Des tion crip No. Capac Total Made Descr No Total Mad Machinerie....