Addition of two sheds to existing manufacturing cannot be seen as establishment of new industrial units

Union of India Vs Dharampal Satyapal Ltd. (Tripura High Court) This appeal is filed by the department to challenge the judgment of Customs, Excise and Service Tax Appellate Tribunal (CESTAT for short) dated 20.11.2019. Following substantial question of law is framed for our consideration: “Whether the Tribunal was right in law in coming to the conclusion that the Sheds No.15 and 36D of the respondent assessee were part of the existing manufacturing unit and therefore, even though the manufacturing activities at such sheds commenced after 28.02.2001, the production at the said Sheds was eligi...