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2018 (5) TMI 109 - HC - Central ExciseLevy of duty - M.S. Ingots/billets - Section 3 of the Central Excise Act, 1944 read with Notification No. 30/97-C.E. (N.T.), dated 1-8-1997 - Held that: - From the perusal of Section 38A(c) it is evident that it shall not affect right, privilege, obligation or liability acquired, accrued or incurred under any rule, notification or order so amended or repealed, superseded or rescinded. Admittedly, the liability in the instant case pertains to the period from 1-10-1999 to 31-3-2000. Section 3A of the Act was omitted on 11-5-2001. Thus, during the period of liability of the appellant, Section 3A of the Act was in existence. Therefore, in view of the Section 38A(c) of the Act, liability of the appellant, which was acquired during the period for which charging section as well as Rules were in vogue, cannot be wiped out. Annual production capacity of the furnaces - Held that: - annual production capacity of the furnaces of the appellant has been carried out in terms of Rule 3(2) of the Rules with the help of technical expert and after physical measurement of the furnaces, order dated 9-3-1998 was passed. The aforesaid order was upheld by the Tribunal and it has been held by the Tribunal that in case of the closure of the furnaces for continuation but not less than seven days as per paragraph 6(3) of the instructions, the appellant shall be entitled to abatement in the duty. In case the furnaces of the appellant were not functional, the appellant would be entitled to seek abatement of the duty from the authorities. Appeal dismissed.
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