1998 (4) TMI 226

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....rivastava, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)] - The applicants/appellants herein have come in appeal against the Commissioners' order dated 23-9-1997 determining provisionally the annual capacity of production on the basis of which they are required to pay duty in terms of sub-section (2) of Section 3A and rules made thereunder. The learned Advocate has submitted th....

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....ubmits that the order passed by the Commissioner under sub-section (2) is an order of determination of provisional capacity and therefore, no appeal is maintainable against that order. It is for the Commissioner to exercise his powers under sub-section (4) of Section 3A and only when such order is passed the order shall become appealable. He, therefore, prays that the stay petition be dismissed an....

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....manufacturer then the Commissioner has again to redetermine it after looking into the evidence adduced by the manufacturer. We find that the annual capacity determined by the Commissioner under sub-section (2) is vehemently disputed by the appellants and on the strength of certain evidence; it is therefore, the duty of the Commissioner to pass an order under sub-section (4). We observe that the Co....