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2015 (10) TMI 1677 - AT - Central ExciseDetermination of annual capacity of production - Rule 96ZO(2) - Held that:- From the Rule, it can be seen that Rule does not envisage any application to be made by the manufacturer or the assessee. In this case, the appellant had requested the Deputy Commissioner to adjudicate the matter after personal hearing and had also stated that they are eligible for abatement. The proper course to be adopted by the Deputy Commissioner was to refer the matter to Commissioner for consideration. When Rules do not require any application to be made, denial of abatement on that ground cannot be sustained. - Therefore, in this case, the proceeding should not have been continued since it is not legal to continue with the same. - Decided in favour of assessee.
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