9911796707
TMI Blog2018 (3) TMI 2038X X X X Extracts X X X X X X X X Extracts X X X X ..... uments during the period from July 1999 to May 2002 - substantial expansion of 25% or more of the installed capacity - HELD THAT:- On perusal of the Grounds of Appeal, it is found that it appears from the Order of the CESTAT, that the Grounds of Appeal mentioned in the said Revision Appeal has not been considered by the Adjudicating Authority. But, the said CESTAT Order has been accepted and relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in the manufacture of Aerated Water classifiable under Chapter 22 of the first schedule to the Central Excise Tariff Act, 1985. 2. A Show Cause Notice dated 05.09.2003 was issued alleging that the assessee had availed the benefit of exemption notification no. 33/99-CE dated 08.07.1999 as amended by submitting fabricated documents during the period from July 1999 to May 2002 and erroneousl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Shillong extending the benefit of Notification No. 33/99-CE to the respondents herein who are engaged in the manufacture of Aerated Waters on the ground that there has been a substantial expansion by way of increase in the installed capacity of their industrial unit of not less than 25%. According to the Department, the report relied upon by the respondents herein which was accepted by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to have been undertaken after 24.04.1997. On perusal of the Grounds of Appeal, we find that it appears from the Order No. A/87/KOL/2005 dated 20.01.2005 of the CESTAT, that the Grounds of Appeal mentioned in the said Revision Appeal has not been considered by the Adjudicating Authority. But, the said CESTAT Order has been accepted and relied upon by the Adjudicating authority. The Learned Author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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