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Issues:
1. Determination of annual capacity production for an Induction Furnace Unit. 2. Dispute over the demand of duty and interest by the Commissioner. 3. Appeal against the determination of annual capacity production. 4. Validity of the impugned order under Section 3A(2) of the Central Excise Act. 5. Non-speaking order and infirmities in the impugned order. 6. Remand for re-consideration by the Commissioner. Analysis: 1. The case revolves around the determination of the annual capacity production for an Induction Furnace Unit, initially declared as 9.5 M.Ts by the appellants. However, subsequent revisions by the department led to conflicting figures, with the appellants disputing the final determination of 9.5 MTs and asserting the correct capacity to be 8.53 MTs. 2. The dispute arose when the Commissioner demanded duty and interest based on the final determination of annual capacity production. The appellants contested this demand, leading to an appeal against the Commissioner's decision. 3. The appellate tribunal considered the arguments presented by both sides, acknowledging the appellants' contention that the objective capacity should be 8.53 MTs, contrary to the department's assertion of 9.5 MTs. The tribunal referred to a previous case to establish the appealability of the impugned order under the Central Excise Act. 4. Upon examining the impugned order, the tribunal identified several deficiencies, including the absence of the Commissioner's signature, lack of discussion on expert inspection results, and failure to address the appellants' claim for abatements under Rule 96ZO(2) of the Central Excise Rules. These shortcomings rendered the order a non-speaking one, prompting the tribunal to remand the matter to the Commissioner for re-consideration. 5. The tribunal set aside the impugned order and directed the Commissioner to re-examine the capacity determination, focusing on the difference between 8.53 MTs and 9.5 MTs. Additionally, the Commissioner was instructed to address the appellants' abatement claim and provide copies of any technical reports relied upon. The appellants were granted the opportunity to present their case during the re-consideration process. 6. Pending the final disposition of the matter, the tribunal instructed the appellants to continue paying duty based on the current conceded capacity of 8.53 MTs. The remand was aimed at rectifying the deficiencies in the impugned order and ensuring a thorough reconsideration of the disputed capacity determination for the Induction Furnace Unit.
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