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2022 (1) TMI 905 - AT - Central ExciseDetermination of annual production capacity - redetermination of capacity by not taking the rail galleries and taking the length of the chamber as 6231 - HELD THAT:- In the impugned order, the only reason for confirmation of demand is that the appellant has not challenged the order of determination of annual production capacity. The said issue has attained finality as held by the Hon’ble High Court of Gujarat in the case of PREMRAJ DYEING & PRINTING MILLS PVT. LTD. VERSUS UNION OF INDIA [2013 (6) TMI 118 - GUJARAT HIGH COURT] and of the Hon’ble High Court of Bombay in OM TEXTILE PVT. LTD. VERSUS COMMR. OF C. EX., BELAPUR, NAVI MUMBAI [2006 (3) TMI 726 - BOMBAY HIGH COURT] that there is no requirement to challenge the order of determination of annual production capacity and the assessee is at liberty to challenge the demand of duty as demanded in the show cause notice on the basis of such determination of annual production capacity. Matter remanded back to the adjudicating authority to redetermine the annual production capacity taking the length of chamber as 6231 and not to add the length of rail galleries - appeal allowed by way of remand.
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