2005 (1) TMI 246

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..... Assessee and Revenue are being disposed of by this common order. The assessee is engaged in the manufacture of Tea and Wastes at its garden Golaghat, Assam and sought the benefit of Notification 33/99-C.E., dated 8-7-1999. They submitted the certificates from a Chartered Engineer dated 29-5-2002 and a report on increase of factory manufacturing capacity signed by this Chartered Engineer on 4-12-20 .....

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..... 3. After considering the submissions made and the material on record, it is found - (a) A perusal of the order impugned and the submission of the learned D.R. to the effect that there is an attempt to mislead by submitting the certificates of the expert Chartered Engineer would disentitle the benefit of notification and the findings of the Collector as arrived at should be upheld since the .....

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..... ver, on questioning from the Bench, he could not point out any discrepancy in the certificates on record which is signed by the same Chartered Engineer on 4-12-2001 and the report on increase of factory manufacturing capacity of the assessee especially, the summary contains therein which reads as follows : "It is found from various calculation that the minimum increase in capacity after addition .....

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