TMI Blog2018 (6) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... o refix annual capacity of production despite there being no challenge to the order of refixation of annual production capacity and determination of pro rata duty liability? Held that:- The respondent did not give up challenge for fixation of appropriate annual production capacity. Part of the request was even granted by the Department. When such capacity was refixed by an order dated 8th February 2000, even then the assessee was not satisfied. This was not just the case of delayed approach to the Tribunal. Tax appeal dismissed. - R/TAX APPEAL No. 621 of 2007 - - - Dated:- 14-6-2018 - MR. AKIL KURESHI AND MR. B.N. KARIA, JJ. For The Petitioner : Mr Ankit Shah, Advocate For The Respondent : Rule Served(64) ORAL ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annual production capacity of the processor would be determined, as also duty leviable arising out of such determination. As per Rule 5, the independent processor would intimate to the Department any changes with respect to other parameters which would decide the annual production capacity. The respondent applied for fixation of annual production capacity under letter dated 13th April 1999. Such determination was made by the competent authority vide his Order dated 30th August 1999. For the period between 1st April 1999 to 31st March 2000, he had determined the annual production capacity in rupee term at ₹ 1240.44 lakhs and the resultant duty liability was calculated at ₹ 158.76 lakhs. It appears that the manufacturer had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... galleries cannot be taken into consideration. The Tribunal noted that this judgment would benefit the assessee, and therefore, remanded the proceedings before the competent authority for refixation of the annual production capacity. We see no error in the view of the Tribunal. The Department s main grievance appears to be that the communication which the manufacturer challenged was not an order which is appealable and the fixation of annual production capacity was not challenged by him. The facts on record would however suggest that the respondent did not give up challenge for fixation of appropriate annual production capacity. Part of the request was even granted by the Department. When such capacity was refixed by an order dated 8th Fe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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