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TMI Blog2008 (8) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... d expansion of 25% in the installed capacity – respondent submit that due to insurgency and terrorist activity in the area, though purchases were made prior to the date of notification, the actual installation has been done after the issue of the notification - held that if the installed capacity of the section having the lowest capacity has been increased to the desired extent of 25%, a unit woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed the benefit of exemption under the aforesaid Notification No. 33/99-C.E. The present appeal has been filed by the Department in pursuance of Board's Review Order 207-R/2004, dated 8-11-04. 3. Shri J.A. Khan, ld. SDR appearing for the Department challenges the impugned order on the basis of the Board's Review order. His main challenge is to last paragraph of the penultimate page of the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith our decision cited above. Hence, we find no reason to interfere with the impugned order. 5. We find that the Board's Review order has also questioned the finding of the Commissioner in regard to the date of installation of the machinery. In this regard the Board's point of view is that since the date of purchase of the machinery was prior to the issue of notification, the exemption is not ava ..... X X X X Extracts X X X X X X X X Extracts X X X X
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