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TMI Blog2019 (10) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Act and only for 4 computers were installed for replication of data on CDs which was the activity covered by Central Excise Act,1944 - Substantial expansion took place or not - HELD THAT:- For the earlier period in their own case M/S. NIIT GIS LIMITED, SHRI TARUN CHATTERJEE VERSUS CCE, CHANDIGARH [ 2018 (10) TMI 1544 - CESTAT CHANDIGARH] , this Tribunal has dropped the demand against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olutions relating to geographical information systems and were operating as joint venture of ESRI Inc. USA and NIIT India. Since year 2000, they were operating from Parwanoo in the State of Himachal Pradesh which is covered by area based exemption under Notification No.50/03-CE dt.10.6.2003. The activity undertaken by the appellants M/s.NIIT GIS was to receive GIS data through satellite pictures o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the provisions of Central Excise Act and only for 4 computers were installed for replication of data on CDs which was the activity covered by Central Excise Act,1944. Therefore, it appeared to the Revenue that there was no substantial expansion by increasing installed capacity by more than 25%. Therefore, the respondent were issued with show cause notice dt.4.5.2012 proposing denial of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been decided by this Tribunal in favour of the respondent, wherein this Tribunal has observed as under:- 5. We have carefully gone through the record of the case and submissions made by both sides. We note that the contention of the Revenue for denial of benefit of said notification was that that the installed capacity in respect of specified goods did not increase substantia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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