TaxTMI 
TaxTMI 
2000 (5) TMI 374
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.... Shri M.K. Kannan, DR, for the Respondents. [Order per : V.K. Ashtana, Member (T)]. - To get this appeal heard, the delay of 775 days in filing the appeal and condonation thereof needs our consideration. Heard Shri R. Raghavan, ld. Advocate for the appellants and Shri M. Kunhi Kannan, ld. DR. 2. The matter relates to the determination of Annual Capacity of Production under Sect....
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....ance to the Hon'ble Apex Court that no recovery proceedings will be initiated as per Rule 5 of the said rules and therefore the present appellants had received 4 show cause notices demanding certain sums of money based on the order of the Commissioner communicated by the Assistant Commissioner noted above. On receipt of the said notices, the appellants requested the Asstt. Commissioner for withdra....
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....s not a speaking order of the Commissioner's sitting in adjudication proceedings, therefore the application for condonation of delay itself is infructuous there being no speaking Order-in-Original on record on the date the matter was condered by the Tribunal. Ld. Advocate submits that the Tribunal in that Final order had further proceeded to remand the matter to the ld. Commissioner directing that....
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....nd that in this case the Commissioner has fixed the Annual Capacity of the appellants' unit under Section 3A and the rules made thereunder after consideration of their declaration filed before him. However, the said decision has not been communicated by the Commissioner in the form of a speaking order. Section 3A empowers only a Commissioner of Central Excise to do so. A similar situation was cons....