Area based exemption - expansion of installed capacity by more ...
Case Laws Central Excise
April 22, 2015
Area based exemption - expansion of installed capacity by more than 25% - Since the Commissioner's conclusion is based on the expert opinion of Professor Arun Kumar, in our view, his cross examination by the appellant should have been permitted, as the report of Professor Arun Kumar is only an opinion whose correctness has to be tested by his cross examination - AT
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