https://www.taxtmi.com/caselaws?id=351956 The Court set aside the Commissioner's order confirming excise duty liabilities, emphasizing the petitioners' right to apply for duty payment based on actual production under section 3A of the Central Excise Act. The Court found the Commissioner erred in not deciding on the petitioners' application and quashed the order due to the impracticality of revisiting the issue after a significant time lapse. The Court disposed of the petitions and civil application, considering the impossibility of reverting to the previous duty payment basis after more than 15 years. en-us Tue, 28 Nov 2017 00:00:00 +0530 Thu, 29 Aug 2019 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351956 The Court set aside the Commissioner's order confirming excise duty liabilities, emphasizing the petitioners' right to apply for duty payment based on actual production under section 3A of the Central Excise Act. The Court found the Commissioner erred in not deciding on the petitioners' application and quashed the order due to the impracticality of revisiting the issue after a significant time lapse. The Court disposed of the petitions and civil application, considering the impossibility of reverting to the previous duty payment basis after more than 15 years. Case-Laws Central Excise Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351956