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2017 (1) TMI 229 - AT - Central ExciseDetermination of annual production - whether the order of the Commissioner fixing Annual Capacity of Production is an appellable order - Held that: - Hon'ble High Court of Gujarat at Ahmedabad in the case of Premraj Dyeing & Printing Mills Pvt. Ltd (supra), we hold that the order of Commissioner determining Annual Production Capacity is not an appellable order and therefore failure to file an appeal against the said order cannot be held as ground for rejecting the claim. The only ground of appeal by Revenue before Commissioner [2013 (6) TMI 118 - GUJARAT HIGH COURT] was that the order dated 13.10.1999 passed by Commissioner determining Annual Capacity of Production has not been challenged and therefore the refund should be rejected - Appeal allowed.
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