2018 (3) TMI 2038

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....MEMBER Sri A. Roy, Supdt. (A.R.) FOR APPELLANT Dr. Samir ,Chakraborty, Sr. Advocate & Sri Abhijit Biswas, Advocate FOR THE RESPONDENT(S) Per CORAM Briefly stated the facts of the case are that the assessee is engaged in the manufacture of Aerated Water classifiable under Chapter 22 of the first schedule to the Central Excise Tariff Act, 1985. 2. A Show Cause Notice dated 05.09.2003 was....

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....ed by the Commissioner, Central Excise, Shillong. The CESTAT, vide its order NO. M-27/A-87/KOL/2005 dated-20.01.2005 while deciding the case, observed the following: "The Revenue is aggrieved by the order of the Commissioner of Central Excise, Shillong extending the benefit of Notification No. 33/99-CE to the respondents herein who are engaged in the manufacture of Aerated Waters on the g....

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.... expansion to the tune of more than 25% for making the respondents eligible for coverage under the notification. 6. We find that the dispute relates to the claim of the assessee of substantial expansion of 25% or more of the installed capacity, stated to have been undertaken after 24.04.1997. On perusal of the Grounds of Appeal, we find that it appears from the Order No. A/87/KOL/2005 dated 20.....