2015 (1) TMI 131

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....r the Respondents : No appearance ORDER (Delivered by R. Sudhakar,J.) This Civil Miscellaneous Appeal, filed by the Department challenging the Final Order No.1395 of 2005 dated 29.9.2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai was admitted by this Court on the following substantial question of law: "Whether the Appellate Tribunal i....

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....ollows: "12.On the basis of the above-mentioned decisions, if we considered the scope of arguments of learned Senior Counsel with reference to the impugned notifications, the case of the petitioners has to be accepted under the impugned notifications, the Government have not tried to fix the formula to determine the production capacity on the basis of the quantity of production, but on the basi....

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....rived at on the basis of deemed value as it has been given by the Central Government that too without any basis. 13.As rightly submitted by learned Counsel all chambers irrespective of the nature, age and their capacity cannot be treated equally for the purpose of fixing the annual capacity of production, as the same has been done under Notification No. 42/1998. The rules framed under Notificat....

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....the petitioners are liable to pay duty of excise under Section 3 of the Act or under any other provisions contemplated for the same." 3. As against the above-said decision of this Court, the Department has filed Writ Appeal Nos.2366 to 2369 of 2002, which came to be dismissed by this Court vide order dated 18.7.2008. Against which, Special Leave Petition was filed before the Honourable Supreme ....