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2019 (12) TMI 552 - SC - Central ExciseValidity of Rule 5 of CER - Whether an assessee who chooses once to pay duty in terms of Rule 96-ZP(3) can be compelled to pay duty calculated in accordance with the said Rule for all times to come without any regard to the actual production is a question which requires examination? HELD THAT:- The question posed before us did not arise at all on facts and the question which has been referred is not something which the assessee disputes. The matter is sent back to a Division Bench to decide the questions stated in para 20 of Bhuwalka Steel Industries Limited and Another [2017 (3) TMI 1357 - SUPREME COURT].
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