2010 (5) TMI 322

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..... hil Gautam, Advocate for Gurpreet Singh, Sr. Standing Counsel, for the Respondent. [Order per : Ashutosh Mohunta, J. (Oral)]. - The Customs, Excise and Gold (Control) Appellate Tribunal has referred the following question of law for adjudication by this Court :- "Whether the Tribunal was right in holding that excise duly is payable for the whole month under Section 3-A of the Central Excise Act .....

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..... from 17-11-1997, therefore, it was wholly unjust for the department to recover the duty for the whole month of November, during which, its factory had not commenced production. When the factory of the petitioner was not in production, then obviously, it is not liable to pay the duty during the period of non-production. 4. In view of the above, the question posed is answered in favour of the asse .....

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