2005 (1) TMI 246

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....r per : S.S. Sekhon, Member (T)]. - These two appeals filed by the Assessee and Revenue are being disposed of by this common order. The assessee is engaged in the manufacture of Tea and Wastes at its garden Golaghat, Assam and sought the benefit of Notification 33/99-C.E., dated 8-7-1999. They submitted the certificates from a Chartered Engineer dated 29-5-2002 and a report on increase of factory ....

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....mmissioner inasmuch as no penalty was imposed by the Commissioner. 3. After considering the submissions made and the material on record, it is found - (a)     A perusal of the order impugned and the submission of the learned D.R. to the effect that there is an attempt to mislead by submitting the certificates of the expert Chartered Engineer would disentitle the benefit o....

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....s Kolkata office of 17-11-2003 would indicate that certificate has been fabricated . However, on questioning from the Bench, he could not point out any discrepancy in the certificates on record which is signed by the same Chartered Engineer on 4-12-2001 and the report on increase of factory manufacturing capacity of the assessee especially, the summary contains therein which reads as follows : ....