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TMI Blog2018 (6) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... URABLE Mr. JUSTICE AKIL KURESHI) Department has challenged the judgment of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad ["Tribunal" for brevity] dated 20th April 2006. Following questions were framed at the time of admission of the Appeal : [1] "Whether in the facts and circumstances of the case, the Tribunal was justified in entertaining an appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory and other necessary details connected therewith. Upon receipt of such information, Deputy Commissioner or the Assistant Commissioner would take necessary action to verify correctness of such declarations. Thereafter, in terms of Rule 4 of the said Rules, the annual production capacity of the processor would be determined, as also duty leviable arising out of such determination. As pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capacity on 8th February 2000. In such order, he noted that the manufacturer was granted permission to remove one chamber from Stenter, which was accordingly removed. Though no permission was granted to remove the gallery, one gallery was also removed. This gallery was taken into account for the purpose of determining annual capacity from 1st April 1999. Apparently to give effect to this change, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n [2002] 146 ELT 254 had held that while determining the annual production capacity, length of 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 grie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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