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2015 (10) TMI 639 - HC - Central ExciseDetermination of annual capacity of production - Abatement claim - Condonation of delay - Whether after taking into consideration the facts as stated in the statement of facts above, the said order of the Hon ble CEGAT holding that delay in intimating the closure as required under Rule 96 ZO(2)(a) of Central Excise Rules, 1944, is condonable is legally correct and proper - Held that - in identical reference, as against the orders, 2002 (10) TMI 435 - CEGAT, BANGALORE of the Tribunal, another case was filed by the Department and this Court declined to call for the records by affirming the order of the Tribunal. In the circumstances, the same order also follows in this case as well.
The High Court of Andhra Pradesh dismissed the Central Excise Reference Case filed under Section 35(H)(1) of the Central Excise Act, 1944. The court declined to refer the question raised by the Tribunal regarding the delay in intimating closure as required under Rule 96 ZO(2)(a) of Central Excise Rules, 1944. This decision was based on a previous similar case where the court affirmed the Tribunal's order.
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