TMI Blog2023 (7) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... the higher authority or y the higher forum, and such fixation of ACP, as well as duty liability, cannot be put into question, and I cannot sit on judgment over such issue settled by the then jurisdictional Commissioner, statutorily competent authority in this regard. It is further noted that nowhere the revenue has come forward with an evidence that how the alleged excess production took place and the show-cause notice has been issued without cogent evidence to bring on record the annual capacity of production was not fixed properly. The allegations in the show-cause notice are not sustainable - there are no merit in the appeal filed by the Revenue and the same is dismissed. - Excise Appeal No.669 of 2010 - FINAL ORDER NO. 75575/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty accordingly. 2.5 The adjudicating authority found that the respondents were operating compound levy scheme during the impugned period and the annual capacity of production on provisional basis was fixed and thereafter, finally determined the annual capacity of production vide letter dated 03.04.1998 and the respondent was discharging duty liability on such quantum. 2.6 The jurisdictional Commissioner on the basis of declaration filed by the respondents after due verification, in that circumstances, observed that it cannot be held that the respondent has cleared the goods without payment of duty. 2.7 Accordingly, proceedings were dropped. Against the said order, the Revenue is before us. 3. Heard the ld. A.R. for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatutorily competent authority in this regard. Furthermore, frailties in determination of ACP and fixation of duty liability could not be indicated in the impugned Show Cause Notice e that led to infer that allegation of excess production, being bereft of evidence, stands on myth. I also find that the charges of availment of deemed credit by downstream manufacturers are also based on assumptions and presumptions in as much as such charges have been framed without identifying such manufacturers by conducting g market survey and /or without ascertaining the fact of avilment of such excess deemed credit by concrete evidence so as to sustain such allegations. In such premises, I find that entire edifice of the charges brought forward in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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