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2015 (10) TMI 124 - AT - Central ExciseDuty demand u/s 11A - demand of duty by fixing annual capacity of production under Rule 96ZQ - whether the proceedings against the appellant can be continued under Rule 96 ZQ of the erstwhile Rules after 1.3.2001 or not has been dealt with by this Tribunal in Alwar Processors Pvt. Ltd. (2014 (12) TMI 156 - CESTAT NEW DELHI) - Held that:- show cause notices were issued for the period 1998-99 which is prior to 1.3.2001 and same has attained finality vide order of the adjudicating authority on 31.10.11 therefore, following the decision of Alwar Processors (supra), I hold that proceedings against the appellant are not sustainable in the impugned orders. In these terms, impugned orders are set aside. - Decided in favour of assessee.
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