2010 (9) TMI 610

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....p; Shri C.R. Sahu, Counsel, for the Appellant. Shri Bhishma Kinger, Counsel, for the Respondent. [Order (Oral)].  - This excise appeal has been admitted by this Court on the following substantial question of law :- "Whether in the facts and circumstances of the case, the withdrawal of an appeal against a provisional determination of capacity of Hot Rolling Mills of the Appellant b....

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....unsel for the appellant withdrew the appeal and the same was dismissed on 5-3-2003 vide Order of Annexure-A/3. After dismissal of appeal against the provisional order by the Tribunal, the Commissioner, Customs & Central Excise, vide order dated 23rd May, 2003 (Annexure-A/4) held that the annual capacity of the production is required to be determined by applying the provisions of the Rules, 1997. C....

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....d challenged the order dated 30th March, 1999 passed by Commissioner, Central Excise before the Tribunal and the appeal was dismissed as withdrawn vide order dated 5th March, 2002 and therefore, when the Commissioner has approved the annual capacity finally, they cannot challenge the same annual capacity determined by the Commissioner, Central Excise and the appeal has been accordingly dismissed. ....