Exemption for Payment of Excise Duty under Notification allowable When Installed Capacity of Factory has Enhanced Substantially by More Than 25%: CESTAT [Read Order]
Exemption for Payment of Excise Duty under Notification allowable only When the Installed Capacity of Factory has Enhanced Substantially by More Than 25%, the CESTAT held
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that exemption for payment of excise duty under notification is allowable when the installed capacity of factory has been enhanced substantially by more than 25%. M/s. Behali Tea Estate, the Appellant had sought exemption for payment of Excise Duty under Notification…
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