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2015 (10) TMI 1694 - CESTAT AHMEDABAD

2015 (10) TMI 1694 - CESTAT AHMEDABAD - TMI - Demand of differential duty - Fixation of Annual Production Capacity - Held that:- Facts of the present case are squarely covered by the decision of Tribunal in the case of Alwar Processing Pvt. Limited (2014 (12) TMI 156 - CESTAT NEW DELHI). It is noted that the Tribunal has followed the decision of the Hon’ble Gujarat High Court in the case of Krishna Processors (2012 (11) TMI 954 - GUJARAT HIGH COURT). In view of that, the impugned order cannot be .....

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duty on the basis of Annual Production Capacity determined under Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 issued under Section 3A of the Central Excise Act, 1944, by Notification No. 42/1998-CE (NT) dated 10.12.1998, as amended. 2. There was a dispute regarding the number of chambers installed in the factory premises of the appellant and fixation of Annual Production Capacity. A show cause notice dated 29.6.1999 was issued proposing demand of diff .....

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ceedings, the adjudicating authority confirmed the demand of duty of ₹ 13,83,583/- alongwith interest and imposed penalties against the appellant Company and its Director. 3. After hearing both the sides and on perusal of the records, we find that the issue is no more res-integra in view of the decision of the Hon ble Gujarat High Court, which has been followed by the Tribunal in various decisions as under:- (a) Krishna Processors vs. UOI 2012 (280) ELT 186 (Guj.) (b) CCE, Jaipur vs. Alwar .....

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id Rule and therefore, the decision of the Hon ble Gujarat High Court and Tribunal would not be applicable in this case. 5. We are unable to accept the contention of the learned Authorised Representative for the Revenue. We find that the Tribunal in the case of CCE, Jaipur vs. Alwar Processing 2014 (308) ELT 720 (Tri. Del.), on the identical issue, dismissed the appeal filed by the Revenue. The relevant portion of the said decision is reproduced below:- 6. Though the show cause notices for duty .....

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demand for period from 28-2-1999 to 5-11-1999 and the de novo adjudication proceedings were completed only in 2004 long after omission of Section 3A w.e.f., 11-5-2001 and omissions of Rule 96ZQ w.e.f. 1-3-2001 without saving clause. The point of dispute is as to whether the proceedings initiated before 1-3-2001 would survive after omission of Rule 96ZQ without saving clause w.e.f. 1-3-2001 and omission of Section 3A without serving clause w.e.f. 11-5-2001. We find that this issue was considered .....

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red under Section?(ii) 3A of the Act is saved by Section 6 of the General Clauses Act and whether after the omission of Section 3A of the Act with effect from 11th May, 2001 proceedings initiated under the Rules 96ZQ, 96ZP and 96ZO of the Rules would survive? Whether Section 38A of the Act saves all obligations and?(iii) liabilities incurred under Rule 96ZQ of the Rules? If yes, whether the said position would prevail even after the omission of Section 3A of the Act? 7. The Hon ble High Court re .....

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