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2011 (4) TMI 303 - CESTAT, MUMBAIDetermination of duty - stoppage of production - Proof - Provisions of sub-section (4) of Section 3A of the Central Excise Act, 1944 to seek determination of duty payable on the basis of actual production - Appellants before the Commissioner for abatement for the relevant period for which the appellant had given intimation of stoppage of production has also been rejected on the ground that according to the rule intimation is required to be given when production is re-started, giving details of the time at which the production had stopped and time at which production commenced along with dates - There is no dispute that each date of stoppage of production and commencement of production has been given - There are sufficient decisions of the Tribunal cited before us which says that this much intimation would be sufficient - We feel that the learned Commissioner should take these intimation and consider this issue afresh.
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