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2020 (3) TMI 835 - AT - Central ExciseValuation - annual capacity of production - Section 3A of Central Excise Act, 1944 - demand was confirmed on the ground that appellant had not intimated the department before stopping production / closing of the factory - HELD THAT:- Taking note of the fact that there is stoppage of production during the period 1.4.1998 to 17.6.1998, the demand of duty, interest or penalty for the disputed period cannot sustain and the same is required to be set aside. Appeal allowed - decided in favor of appellant.
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