2016 (11) TMI 425

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....lant Shri Ashutosh Nath, Asst. Commt respondent (AR) Per: M.V. Ravindran This above application for Rectification of Mistake filed by applicant-appellant is seeking rectification of mistake that crept into our order No. A/4001/15/EB dated 31.12.2015. 2. The learned Counsel after taking us through the order of. the Tribunal submits that the Tribunal has framed the issue incorrectly as the perio....

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....cussed or dealt with by the Tribunal despite producing the judgement of Hon'ble High Court of Madras in the case of Gemini Metal Works - 1985 (22) ELT 27 (Mad.) and despite elaborate arguments were raised, no findings are recorded; that the Tribunal has not recorded any c findings about the liability to pay duty on actual products under Section 3 A(4) of the Central Excise Act/ 1944; that the enti....

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....ase on merits which is not the purpose of an application for rectification of mistake. Be that as it may, we find that the entire issue involved in this case is regarding the demand of differential duty based upon the definitive determination of annual capacity of production of the plant of the applicant-appellant. In the entire application the appellant has not disputed the fact that annual capac....