2008 (2) TMI 886

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.....M. Doiphode, Advocate for the appellant Shri S.G. Dewalwar, Authorized Representative (SDR) for the respondent ORDER Per: M.V. Ravindran, Member (Judicial) 1. This stay application is directed against the Order-in-Original No: 14 to 22/Commissioner/Goa/ CX/2007 dated 28/09/2007. After hearing both the sides for some time on the stay application we find that the appeal itself can be di....

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....back to the Commissioner with a direction to look into this aspect and after giving a reasonable opportunity of hearing to the assessee to pass a fresh order as per law. All issues are kept open including that of alleged wrong determination of annual capacity of production." 4. In the current order the Commissioner has confirmed the differential duty based on such remand order. It could be noti....

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....ical issue in the case of M/s. Electromelt Ltd. vs. CCE & Customs, Goa in appeal No. E/4063/2005, vide final order No. A/256/07/C-I/EB dated 10/04/2007 we have passed an order as under: "4.We have considered the 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. ....

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....6/09/1997 and the said letter is identical to the letter which was before the Tribunal in the case of M/s. Sunrise Electromelt Ltd. We also find force in the submissions made by the learned counsel that the question of non-availability of the power during the period is one of the determining factors for arriving at the annual capacity of production. This view is also fortified by the judgment of t....