2003 (1) TMI 495

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..... countant, D.N. Barua, MD, D.K. Saha, Consultant and S.K. Majumdar, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. 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 Reg .....

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..... ted 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 appe .....

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