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2020 (2) TMI 1024 - HC - Central ExciseMaintainability of appeal - Whether the orders of the Appellate Tribunal confirming recovery of duty on the basis of Annual Production Capacity (APC) and not on the basis of actual production are correct and legal in the facts of this case? - HELD THAT:- The appeal is admitted on substantial question of law. The facts as emerging on record reveal that the question on which the appeal has been admitted does not arise either from the order passed by the Commissioner, Central Excise and Customs, Ahmedabad-II or the CESTAT as neither the Commissioner nor the CESTAT has considered the issue of recovery of duty on the basis of actual production. The question framed as a substantial question of law arising from the impugned order passed by the CESTAT is not answered - appeal dismissed.
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