9911796707
TMI Blog2003 (2) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. We take up the stay petition as also the appeal filed by the Revenue together. 2. Commissioner (Appeals) vide his impugned order has extended the benefit of Notification No. 32/99-C.E., dated 8-7-99 to the respondents by observing that they have increased the installed capacity of their unit by 25.65% and as such are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor in their report, dated 26-6-2002. She has also referred to the instruction No. 4/2002, dated 12-4-2002 issued by Commissioner of Central Excise, Shillong wherein it has been stated that specific expansion of installed capacity may or may not mean expansion of plant in all sections/departments. Hence even if there is no expansion in the weaving section which is an intermediary products stage, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very section of the manufacturing unit. If there is overall increase of 25% the same would meet the conditions of notifications. We find that the Revenue has not disputed the fact that there is an overall increase of 25% in the manufacturing unit of the Respondents. As such even if the weaving section has not increased its installed capacity, the benefit cannot be denied to the respondents. As suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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