9911796707
TMI Blog2018 (10) TMI 1544X X X X Extracts X X X X X X X X Extracts X X X X ..... out going into the issue of limitation, it is held that the appellants were eligible for exemption under Notification No.50/03-CE dt.10.6.2003 for the period covered by the present appeals - appeal allowed - decided in favor of appellant. - E/1726-1727/2011-EX (DB) - FINAL ORDER NO. 63346-63347/2018 - Dated:- 24-10-2018 - Mr. Ashok Jindal, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Present for the Appellant: Shri B.L. Narasimhan, Advocate Present for the Respondent: Shri Tarun Kumar, AR ORDER The present two appeals are directed against a common Order-in-Original No.14/CE/CHD-I/2011 dt.5.4.2011 passed by the Commissioner of Central Excise, Chandigarh and therefore, they are taken together for di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, it appeared to the Revenue that there was no substantial expansion by increasing installed capacity by more than 25%. Therefore, the appellants were issued with show cause notice dt.5.8.2010 proposing denial of exemption availed by the appellants for the period from March, 2006 to March, 2010 and recovery of Central Excise duty of ₹ 12,05,82,449/-. There was also a proposal to impose personal penalty on the other appellant Shri Tarun Chatterjee. On contest, the said show cause notice was adjudicated through the impugned order wherein the demand was confirmed and equal penalty was imposed on the appellant M/s. NIIT GIS. Further, penalty of Rs.Ten lakh was imposed on Shri Tarun Chatterjee. Aggrieved by the said order, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that a team of officers of Directorate of Industries was formed to examine the appellants claim of substantial expansion and a team of officers submitted their inspection report about revised capacity after substantial expansion which is also available at pages 749 and 750 of the appeal paper book and that team consisted of General Manager, DIC, Solan, Senior Scientist and the officers in-charge of National Research Technology Consultant, Parwanoo and a Member Secretary, SC, Parwanoo and stated that said team summarized expansion and submitted report which stated that there was 57% increase in the value of plants and machinery and there was 31% increase in the stalled capacity and power load was increased from 19 kilo watt to 50 kilo watt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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