2013 (4) TMI 1004

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....the petitioner is that under the incentive scheme covered by the above Notification, the petitioner was entitled to refund of excise duty amounting to Rs.56,64,718.00. The claim so put forward was rejected by the adjudicating authority but on appeal, plea of the petitioner was upheld as follows :- "6. It is evident from the said notification that the manufacturer has to prove their eligibility of the said exemption notification by proving that their Unit has undergone substantial expansion as stipulated above and file every month the statement of the duty paid. If these two conditions are fulfilled the manufacturer is entitled to the benefit of exemption Notification No.33/99-CE dated 08/07/99 and it is not necessary to file a formal refu....

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....cise registration certificate, inventory of plants & machineries both pre and post expansion duly authenticated by the registerred CE and authorized signatory of the unit, detailed evaluation report of the CE determining the pre/post expansion installed capacity, areas of expansion with list of specific plants and machineries installed on or after 24/12/1997 and diagrammatic representation of the lay out of pre and post expansion plants and machineries duly approved by the CIF etc. within one year from the date of Trade Notice and expressed their intention to claim the benefit of the said notification. After this, if any information was needed by the department, the department should have asked for the same and should have decided whether t....