2002 (3) TMI 159

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..... Ltd. have filed this appeal along with stay petition for waiver of pre-deposit of duty and penalty. 2. The facts of the case in brief are that the appellants are engaged in the manufacture of MS Ingots. With the enactment of Section 3A of the Central Excise Act duty was required to be paid in terms of Rules notified for annual capacity of production of the refractory. The Commissioner, Central ....

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....r passed in review is nullity in law. 9. We have perused the case-law cited and relied upon by the Counsel for the appellants. We note that the case law elucidates the law set out in Section 35E of the Central Excise Act, 1944. Having regard to the above discussion, we set aside the impugned order and allow the appeals." 3. Shri Atul Saxena, learned DR submits that this Tribunal in the case of P....

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....d finality, only when the same is finalized; where an assessment is defective and if such a defect is noticed it is open for both the sides namely the Department or the assessees to resort to demand for short levy or claim refund of duty excess paid, under Section 11A or 11B respectively. If these provisions have been invoked within the time-limit, then the assessments get reopened and the issued ....

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....e determination of final production capacity of the furnace. 5. We have heard the rival submissions. We have also perused the case law cited as also the evidence on record. We note that Section 35F of Central Excise Act is clear inasmuch as the power of review is concerned. The Commissioner in the instant case had finally determined the annual capacity of production of the unit. Therefore, with t....