https://www.taxtmi.com/caselaws?id=392580 A substantial question of law can be answered in appeal only if it arises from the impugned order and was actually decided by the authority under challenge. In this excise matter, the dispute concerned duty determination on annual production capacity under section 3A of the Central Excise Act, 1944 and the Hot-Rolling Mills Annual Capacity Determination Rules, 1997, including the aggregation of installed capacity where more than one rolling mill was present. The Court noted that the question admitted at the appeal stage referred to recovery on actual production, but neither the adjudicating authority nor the Tribunal had decided that issue. The question was therefore declined as outside the scope of the impugned orders. en-us Thu, 13 Feb 2020 00:00:00 +0530 Mon, 24 Feb 2020 08:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392580 A substantial question of law can be answered in appeal only if it arises from the impugned order and was actually decided by the authority under challenge. In this excise matter, the dispute concerned duty determination on annual production capacity under section 3A of the Central Excise Act, 1944 and the Hot-Rolling Mills Annual Capacity Determination Rules, 1997, including the aggregation of installed capacity where more than one rolling mill was present. The Court noted that the question admitted at the appeal stage referred to recovery on actual production, but neither the adjudicating authority nor the Tribunal had decided that issue. The question was therefore declined as outside the scope of the impugned orders. Case-Laws Central Excise Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392580