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2015 (10) TMI 283 - AT - Central ExciseDetermination of annual capacity - Declaration filed under Rule 96ZP (4) - Held that:- It is clear from the perusal of records and as admitted in order-in-appeal dated 6.7.2000 the declaration filed by the appellant on 17.7.1998 is evidenced. Even in the impugned order of Ld. Commissioner (Appeals) he observed that declaration filed could not be traced by department and hence penalty cannot be imposed. It is also clear that the date declaration taken as 1.1.1999 by the ld. Commissioner is not correct and it is a mix up with the effective date of re-determination of ACP decided by the Tribunal. In the ex-parte order dated 21.1.2003 of original authority no specific discussion was found regarding date declaration or reason for confirmation of demand for the period prior to 1.1.1999. On appeal in the impugned order also no specific findings were recorded on these. The demands in show cause notices relating to the period prior to February, 1999 were issued on the ground that declaration was not filed by the appellant under Rule 96ZP. Since, the declaration dated 17.7.1998 filed by the appellant is not disputed, the duty liability has to be accordingly arrived at - The demands of duty made without reference to such declaration will not survive. - duty liability for this period is to be as per the declaration - Appeal disposed of.
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