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2018 (9) TMI 573 - HC - Central ExciseWhether the Tribunal was right in directing the Commissioner to take into account the period during which the petitioner's factory was not in operative and the furnaces were not functioning while determining the Annual Capacity of Production (ACP) of the factory afresh? Held that:- No substantial question of law arises for consideration in the instant case, as the dispute raised by the department is in a very narrow campus. On a reading of the Order-in-Original, it is evidently clear that the claim of the assessee was only for abatement. Therefore, the terminology which should have been used by the Tribunal in paragraph No.4 should have been abatement and not to direct redetermination of ACP of the assessee's factory afresh. In fact, the assessee's case is that during the period factory was shutdown and equipment was dismantled, the question of demanding the duty does not arise. No question of law has arisen for consideration, much less substantial question of law and only thing that requires to be clarified is, on remand, the Commissioner is directed to consider the case of abatement in accordance with Rule 96ZO(3) and other applicable provisions - appeal dismissed.
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