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TMI Blog2019 (8) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... e. under 3920.32. It is not the case of the department that the appellants have introduced a new product line and claimed the exemption Notification and also it is not the case of the department that the appellants have stopped using the old machines and have carried production with the help of new machine only so as to show the expansion only on paper. We find that the appellants have increased the production capacity of the polyester film they have been manufacturing by installing the machine as also corroborated by the certificates given by the other authorities. Though the learned Authorized Representative for the department has submitted that certificates in no case by no way confer a right to the appellants for the benefit of the Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue authorities have visited the factory and after conducting necessary enquiries have issued a eligibility certificated dated 17 June 2002. On the basis of an investigation conducted by the officers, the department alleges that it was not possible for the appellants to manufacture single layer films by using the machines or machine which was existing in their factory before 24 December 2012. Such an opinion was formed by the department on the basis of the report by the manufacturer of the machine i.e. M/s.Clockner Winser India Ltd.. A show cause notice dated 2 April 2007 was issued which culminated in the impugned order. 3. Learned Counsel for the appellants submits that not only the Central Excise department, but the District Indust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities was neither a necessary condition nor a requirement for the availment of benefit of Notification. 5. Heard both sides and perused the records of the case. 6. We find that either with the single layer machine or with the multi-layer machine, the product manufactured by the appellants is one and the same inasmuch as both fall under the same Tariff Heading of Central Excise Tariff Act i.e. under 3920.32. It is not the case of the department that the appellants have introduced a new product line and claimed the exemption Notification and also it is not the case of the department that the appellants have stopped using the old machines and have carried production with the help of new machine only so as to show the expansion only on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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