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M/s Inducto Steel Ltd Versus Commissioners of Central Excise, Customs and Service Tax-Bhavnagar

2015 (10) TMI 1221 - CESTAT AHMEDABAD

Determination of annual capacity of production - Held that:- Issue is no more res-integra, in view of the decision of the Honble Gujarat High Court in the case of Krishna Processors vs Union of India [2012 (11) TMI 954 - GUJARAT HIGH COURT] - Respec .....

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No. A/10974 / 2015 - Dated:- 18-6-2015 - MR. P.K. DAS AND Mr. P.M, SALEEM, JJ. For Appellant: Shri P.K. Shetty, Advocate, Ms. Dimple Gohil, Advocate For Respondent: Shri G.P. Thomas, Authorised Representative Per: P.K. Das Heard both sides and perus .....

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tion Furnace Annual Capacity Determination Rules, 1997. 3. A Show Cause Notice Dated 22.08.2002 was issued proposing demand of duty for the period from September, 1997 to March, 2000 under the said Rule, 1997. The Adjudicating Authority by Adjudicati .....

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f India 2012 (280) E.L.T. 186 (Guj.). The Learned Advocate on behalf of the appellant relied upon the following decision as under:- 1. Mahamaya Steel Industries Ltd. CCE, Raipur 2014 (307) ELT 186 (Guj.) 2. Shiv Surendra Steel Rolling Engg. Mills vs. .....

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ose of proper appreciation of the case, the relevant portion of the decision in the case of M/s Krishna Processors (supra) is reproduced below:- 17.4 Thus, any obligation or liability etc. acquired, accrued or incurred under Section 3A of the Act wou .....

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O of the Rules would survive, or in other words what would be the position of obligations or liabilities incurred under Rules 96ZQ, 96ZP and 96ZO of the Rules after the omission of Section 3A. As noticed earlier, Rule 96ZQ of the Rules only lays down .....

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