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2014 (8) TMI 283 - CESTAT NEW DELHIDetermination of annual production capacity - induction furnace capacity - Tribunal remanded matter for de novo determination, directing that annual production capacity should be taken into consideration and the copy of the verification report should be supplied - Commissioner again records the fact, of the Asstt. Commissioner having forwarded a report dated 24.8.2005 informing that the appellant paid duty on the basis of the furnace capacity of 3 M.T. during the period 1.9.97 to 31.3.98; but had short paid duty for the subsequent period i.e. April, 1998 to June, 1998 and that some duty is due for the later period - Held that:- The Commissioner fails to record a finding whether the appellant remitted the Excise Duty due on the capacity of 3 M.T. for the relevant period i.e. 1.9.97 to 31.3.98. The Commissioner also fails to record a finding whether the report of the Asstt. Commissioner (as to the appellant having paid correct duty for the relevant period) is accepted. To this extent, the impugned order violates the mandate of this Tribunal's order dated 9.3.2001. In the operative portion of the Order, the Commissioner records that the capacity of furnace is 3 M.T; and the annual production capacity is fixed at 9600 MT. On this aspect the appellant has no grievance. The Commissioner further ordered that the appellant shall pay Duty accordingly including the interest payable, within 10 days of receipt of the order. It is not clear from the impugned order, the analysis therein and in particular the concluding portion, as to whether the direction to pay Duty and interest, is in respect of the period which was the subject matter of remand. In terms of the order of this Tribunal dated 9.3.2001, the relevant period is 1.9.97 to 31.3.98. The subsequent period viz. April, 1998 to June, 1998 was wholly beyond the jurisdiction of the Commissioner to observe, analyse or adjudicate - In the light of the chronology of events adverted to above, it is clear that the Learned Commissioner has passed a clearly erroneous and patently perverse order - Therefore, matter is remanded back - Cost of ₹ 10,000 imposed on revenue - Decided in favour of assessee.
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