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TMI Blog2018 (12) TMI 1845X X X X Extracts X X X X X X X X Extracts X X X X ..... e Refund Sanctioning Authority had taken into account the Verification Report dated 28/09/2006 of the Range Supdt. and had himself conducted spot verification alongwith the Divisional staff. In the order dated 28/09/2006, the Refund Sanctioning Authority has recorded itemwise /sectionwise increase/addition /alteration. The eligibility order itself states that there was no increase in Rolling/Dryer Section of Power loom. There was increase in Withering Section by 14.95% due to installation of Nine Troughs and 18.3% in CTC Section due to modification of CTC machine by installing Kaizem machines replacing old Master machines and 171% increase in Fermenting Section owing to increase in Floor area by 4547 sq. Ft. The Department s contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his verification reports. The Assistant Commissioner, Central Excise, Tinsukia sanctioned refund of ₹ 79,96,368/-. Subsequently, a show cause notice dated 18/5/2007 was issued alleging that the refund has been sanctioned erroneously. In the meantime, the Department also filed an appeal before the lower Appellate Authority which was rejected vide the impugned order dated 12/9/2007. Against the impugned order, Department is in appeal before the Tribunal. 2. The Ld. D.R. reiterates the grounds of appeal and submits that changes in working capacity would not lead to change in installed capacity of the factory and strongly argued that the installed capacity of the factory remained unchanged and hence the assessee was not eligible to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ala Tea Estate, Before and After Expansion is mentioned below: Therefore, once the actual expansion of installed capacity is established , it cannot be denied merely on the ground that the alteration /addition was done without obtaining the prior approval of Chief Inspector of factories. It is also observed that the Refund Sanctioning Authority had taken into account the Verification Report dated 28/09/2006 of the Range Supdt. and had himself conducted spot verification alongwith the Divisional staff. In the order dated 28/09/2006, the Refund Sanctioning Authority has recorded itemwise /sectionwise increase/addition /alteration. The eligibility order itself states that there was no increase in Rolling/Dryer Section of Power loom. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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