TMI Blog2022 (1) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... PUR, NAVI MUMBAI [ 2006 (3) TMI 726 - BOMBAY HIGH COURT] that there is no requirement to challenge the order of determination of annual production capacity and the assessee is at liberty to challenge the demand of duty as demanded in the show cause notice on the basis of such determination of annual production capacity. Matter remanded back to the adjudicating authority to redetermine the annual production capacity taking the length of chamber as 6231 and not to add the length of rail galleries - appeal allowed by way of remand. - EXCISE APPEAL NO: 650 OF 2012 - A/87271/2021 - Dated:- 1-12-2021 - MR ASHOK JINDAL, MEMBER (JUDICIAL) AND MR C J MATHEW, MEMBER (TECHNICAL) Shri Mehul Jiwani, Chartered Accountant for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 001 wherein duty has been demanded on the basis of chamber from 31st May 1999 onwards. Thereafter, various abatement of duty orders were passed in 2004. By way of order dated 29th December 2011, the demand of duty was confirmed of ₹ 11,86,006/- under Rule 96ZQ of Central Excise Rules, 1944 after taking into re-determination of finalization order dated 5th February 2001 and various abatement orders. Interest was also demanded and penalty equivalent to duty was also confirmed. Aggrieved from the said order, the appellant is before us. 3. Shri Mehul Jiwani, Learned Chartered Accountant appeared on behalf of appellant and submits that the Hon ble apex Court in the case of Shree Bhagwati Steel Rolling Mills v. Commissioner of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, Belapur, Navi Mumbai [2014 (310) ELT 236 (Bom] it was held that although the appellant did not challenge the correctness of the order dated 12th July 1999 in independent and substantive proceedings, in response to the show cause notice, the appellant did raise objections to the correctness thereof. Therefore, even in the absence of challenge of annual production capacity fixed by Revenue, the benefit of law declared by the Hon ble Supreme Court is required to be extended to them. 4. Therefore, he prays that the impugned order is to be set aside and annual production capacity is to be re-determined by not taking the rail galleries and taking the length of the chamber as 6231 and the demand has to be re-calculated accordingly, further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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