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2015 (1) TMI 131 - HC - Central ExciseProduction capacity based duty - Whether the Appellate Tribunal is correct in allowing the appeal of the respondent on the ground that the ACP Rules were suffering from the vice of illegality and unconstitutionality right from the day on which they were made and the determination of ACP by the Commissioner and the procedure laid down for matters such as determination of duty liability, collection of duty, abatement, etc., were all futile exercises - Held that:- substantial question of law does not survive at this point of time, as the Rules under which demand has been made, namely, Hot Air Stenter Independent Textile Processors ACP Determination Rules, 1998 issued under Notification 42 of 1998 dated 10.12.1998 has been struck down by this Court in the case of Beauty Dyers V. Union of India reported in [2001 (12) TMI 95 - HIGH COURT OF JUDICATURE AT MADRAS] - Since the issue has already been decided by this Court in the manner stated above, pending review is not a ground to keep this appeal pending on the file of this Court. Accordingly, the questions of law are academic, since the Rule under which demand has been made has been struck down. - Decided against Revenue.
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