2016 (9) TMI 420

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..... ;Shri Alok Arora, Advocate for the respondent. ORDER The present appeal is filed by the department against the order dated 25/04/2007 passed by the Commissioner (Appeals). The core issue in the present appeal is the benefit of Area Based Exemption under Notification dated 10.06.2003  provided in Uttarakhand. 2.  The brief facts of the case are that  the assessee is manufacturing .....

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..... e department had filed appeal before the High Court of Nainital (Central Excise Appeal No. 5/2010). The Hon'ble High Court vide its order dated 24/5/2011 uphold the order passed by the Tribunal by observing that if the plants and machineries are in replacement of the old plant and machinery, but the object of increasing 25% capacity is achieved, then in terms of the said circular itself, the indus .....

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