Madan B. Lokur, J.

1. This appeal has been filed by the Revenue under Section 35-G of the Central Excise Act, 1944 (for short the Act). According to the Revenue, a substantial question of law arises out of the order dated 18.6.2004 passed by the Customs, Excise & Service Tax Appellate Tribunal, East Zone Bench, Calcutta (for short CESTAT) in Appeal No. EDM-472/2003.

2. Broadly, the Assessee had set up a unit for the purposes of manufacturing tea. In terms of Notification No. 33/99-CE dated 8.7.1999 exemption from duty was granted to units set up in the North East after 24.12.1997 and also to existing units making an expansion of 25% or more of the installed capacity. According to the Assessee, it had increased its installed capacity by more than 25% and therefore, claimed the benefit of Notification No. 33/99-CE dated 8.7.1999.

3. The entitlement of the benefit to the Assessee came to be considered by the Assistant Commissioner of Central Excise, Silchar. By his order dated 29.4.2002 it was held that the Assessee is eligible for the exemption under Notification No. 33/99-CE dated 8.7.1999. It was also held that the Assessee had completed the expansion work on 30.9.2000 and the