2015 (10) TMI 346 - SCH - Central Excise

Determination of annual based capacity production - Supreme Court dismissed the appeal filed by the Revenue agsinst the decision of Tribunal 2005 (3) TMI 316 - CESTAT, NEW DELHI , as the issue involved had already been considered by the Tribunal while remanding the case in Final Order No. A/387-88/99-NB, dated 4-5-1999 1999 (113) E.L.T. 177 (Tri. - Del.) and, therefore, the appellant could not issue another show cause notice and levy the excise duty inasmuch the earlier proceedings which had attained finality operate as res judicata. Tribunal in the impugned order held that commissioner was duty bound to consider the application dated 18-5-1998 for determination of actual production of the appellants - If Section 3A(4) of the Central Excise Act gives a right to the appellants to get benefit under the said Section, the same cannot be taken away by declaration filed under the Rule.

Summary

The Supreme Court allowed the respondent's appeal based on res judicata, as the issue had already been considered in a prior Tribunal order. The appellant could not issue another show cause notice or levy excise duty. The civil appeal was dismissed.