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2015 (10) TMI 1221 - CESTAT AHMEDABAD

2015 (10) TMI 1221 - CESTAT AHMEDABAD - TMI - 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] - Respectively following the decision of the Hon’ble Gujarat High Court in the case of M/s Krishna Processors (supra), we set-aside the impugned order. - Decided in favour of assessee. - Appeal No : E/2946/2003, .....

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Capacity of production determined under Induction 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 Adjudication Order Dated 03.07.2003 confirmed the demand of duty alongwith interest and imposed penalties. 4. We find that, the issue is no more res-integra, in view of the decision of the Honble Gujarat High Cour .....

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39) E.L.T. 131 (Tri. - Mumbai) 5. For the purpose 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 would not be saved by Section 6 of the General Clauses Act. The next question that arises for consideration is as to whether after the omission of Section 3A of the Act with effect from 11th May, 2001 procee .....

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