2008 (5) TMI 177

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....llant. Dr. Samir Chakraborty, Advocate assisted by Shrimati C. Alam (Gupta), for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The Original Authority has denied benefit of exemption Notification No. 33/99-C.E., dated 8-7-99 to the respondents on the ground that they have not carried out 25% expansion in the installed capacity. The lower Appellate....

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....t of each of the departments of their factory before the claimed expansion and after the claimed expansion. We find that each of the department crucial to production of Tea has capacities which do not match with each other. Under the circumstances, the Chartered Engineer has taken the lowest capacity of all the departments to determine the overall installed capacity of the factory before the claim....

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....the Notification nor the Ministry's Circular cited above, refers to the capacity of the drawing section as the only crucial factor to determine the installed capacity. Even though the respondents had a higher installed capacity of the drawing section, they could not have produced more than the installed capacity of the fermenting section, which was the lowest amongst all departments. There was no ....