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2016 (1) TMI 434 - AT - Central ExciseDetermination of duty on the basis of Annual Production Capacity under Section 3A - fixation of the capacity of the Furnace - appellant contended that the capacity has been determined incorrectly and also on the grounds that with omission of the section 3A of the Central Excise Act, without any saving clause, the proceedings initiated under the said section cannot continue and would lapse. - Held that:- In the instant case the SCN has been issued prior to 1.3.2001, the capacity has not been finalized till date. The last adjudication order has been issued on 9.12.2005, which is much after the omission of Section 3A. It is seen that the facts of this case are identical to the facts in the case of M/s Alwar Processors Pvt. Ltd. [2014 (12) TMI 156 - CESTAT NEW DELHI] No strong arguments or facts have been presented to differ from the case. Respectfully agreeing with decision of the co-ordinate Bench in the case of M/s Alwar Processors Pvt, Ltd, being identical matter, we allow the appeal. The proceedings initiated in the letter of Commissioner dated 14.11.1998 for fixation of capacity different from the declaration originally filed by appellants would lapse, since the same has not been finalized before omission of Section 3A. - Decided in favor of assessee.
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