2002 (7) TMI 157 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore allowed the appeal regarding determination of Annual Capacity of Production under the Central Excise Act, 1944. The factory was closed on 2-10-97, and duty up to that date was deposited. The Tribunal ruled in favor of the appellant, stating no duty is payable from 2-10-97 onwards as the Department accepted the factory closure intimation.