2007 (4) TMI 706

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....ent ORDER Per: Mr. K.K.Agarwal, Member (Technical) The brief facts of the case are that the appellants are engaged in the manufacture of M.S.Ingots falling under chapter heading 7206.90 of the First Schedule to the Central Excise Tariff Act, 1985 and Central Excise duty was payable on their final product on the basis of their annual capacity of production under section 3A of Central Excis....

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....er to re-determine the capacity of production after taking into account the representation put forth by the appellants regarding non supply of the continuous uninterrupted electricity for 24 hours. The mater was thereafter reconsidered by the Commissioner who considered the direction given by the Honble Bombay High Court and held that the Commissioner does not have the power to re-determine the a....

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....or the appellants submits that the appellants were issued eight show cause notices which have been adjudicated by the original adjudicating authority and in all these eight show cause notices reference has been invited to the annual capacity of production determined by the Commissioner vide his letter dated 29.09.1997. It was submitted that the Commissioner vide his letter dated 29.09.1997 determi....

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....e submissions. We find that all the show cause notices and order-in-original referred to annual capacity of production as determined by the Commissioner vide his letter dated 29.09.1997. This capacity was determined on provisional basis and even after the direction of the Honble Bombay High Court, the matter was left open till the decision of the Honble Supreme Court. No final order has been pas....