2011 (4) TMI 1193 - AT - Central Excise

Fixation of the production capacity - the appellants did have grievance about such fixation of the production capacity for the concerned period i.e. for the period from 1.9.99 to 29.2.2000 as well as for the period 1.4.2000 onwards - Held that - The finding of the Commissioner (Appeals) is to the effect that the appellants had no dispute relating to the said period is not born out from the records - Being so, the same is not maintainable and is liable to be set aside and the matter remanded to the Commissioner (Appeals) to decide the grievance of the appellants in relation to the said period - Accordingly, appeal succeeds on the above limited ground.

Summary

Issues:
1. Grievance regarding final fixation of production capacity by the lower authority.
2. Dispute about production capacity for specific periods.
3. Commissioner (Appeals) decision based on incorrect finding.

Analysis:
The judgment pertains to an appeal arising from an order passed by the Commissioner (Appeals), Indore, regarding the final fixation of production capacity by the lower authority. The appellants contested the refusal of the Commissioner (Appeals) to address their grievance related to the production capacity for specific periods. The appellate tribunal noted that the Commissioner (Appeals) wrongly concluded that the appellants had no dispute concerning the production capacity for the periods in question. Upon reviewing the written submissions filed by the appellants, it was evident that they did have grievances regarding the fixation of production capacity for the specified periods. Consequently, the tribunal found the Commissioner (Appeals) decision to be incorrect as it was not supported by the records. Therefore, the tribunal set aside the impugned order and remanded the matter back to the Commissioner (Appeals) to address the appellants' grievances in accordance with the law.

The tribunal emphasized that the appellants did express concerns about the production capacity for the period from 1.9.99 to 29.2.2000 and from 1.4.2000 onwards, contrary to the Commissioner (Appeals)'s finding. As a result, the tribunal concluded that the decision of the Commissioner (Appeals) was not sustainable and needed to be overturned. The matter was remanded to the Commissioner (Appeals) for a proper determination of the appellants' grievances during the specified periods. The tribunal's decision highlighted the importance of accurately assessing and addressing the concerns raised by the appellants in such cases to ensure a fair and just resolution in accordance with the legal provisions.

In conclusion, the appellate tribunal's judgment focused on rectifying the erroneous finding of the Commissioner (Appeals) regarding the appellants' dispute over the final fixation of production capacity for specific periods. By setting aside the impugned order and remanding the matter, the tribunal ensured that the appellants' grievances would be properly considered and decided by the Commissioner (Appeals) in line with the applicable laws and regulations. The judgment underscored the significance of a thorough and accurate assessment of the parties' contentions to uphold the principles of justice and fairness in legal proceedings.