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2018 (6) TMI 998 - HC - Central ExciseAnnual Capacity based production - The Department’s main grievance appears to be that the communication which the manufacturer challenged was not an order which is appealable and the fixation of annual production capacity was not challenged by him - Whether in the facts and circumstances of the case, the Tribunal was justified in entertaining an appeal against the letter of the Deputy Commissioner dated 27.02.2001 which is not an appealable order under Section 35B of the Central Excise Act? - Whether in the facts and circumstances of the case, is the Tribunal justified in remanding the matter to the Commissioner to refix annual capacity of production despite there being no challenge to the order of refixation of annual production capacity and determination of pro rata duty liability? Held that:- The respondent did not give up challenge for fixation of appropriate annual production capacity. Part of the request was even granted by the Department. When such capacity was refixed by an order dated 8th February 2000, even then the assessee was not satisfied. This was not just the case of delayed approach to the Tribunal. Tax appeal dismissed.
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