Customs, Excise and Gold Tribunal - Calcutta
Commissioner Of Central Excise vs Dorria Tea Estate on 15 January, 2003
Equivalent citations: 2003(156)ELT999(TRI-KOLKATA)
ORDER Archana Wadhwa, Member (J)
1. All the four appeals filed by the Revenue are being taken up together, as they relate to the same issue of availability of Notification No. 33/99-C.E., dated 8-7-99' which allows exemption in case the existing manufacturing units in the North-East Region have increased their installed capacity by 25%. The Commissioner has given the benefit by taking into account the various eVidences produced by the respondents reflecting upon the increase in the installed capacity of the factory as also by showing the production figures of the relevant years on the pre-cut-off date and by arriving at a finding that the production capacity of all these units have increased by 25%.
2. After going through the appeal 0memos filed by the Revenue, we find that there is no evidence on record to rebut the above findings of the Commissioner (Appeals). The Revenue has nowhere contended that the production capacity as reflected in the impugned order by the Commissioner (Appeals), does not show an increase of 25%. Similarly, it is seen that the Revenue has accepted that there is an increase of 25% in the overall installed capacity, but not in each and every wing of the different manufacturing units. We find that the Notification in question talks about the overall increase of 25% in the installed capacity and does not require that each and every section should be upgraded by 25%. In this view of the matter, we do not find any merits in the Revenue's appeals and reject all of them.