2012 (8) TMI 76

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Processors Annual Capacity Determination Rules, 1998 – Held that:- Their annual production capacity was first assessed provisionally, which was finalized by order dated 01/07/99 under Section 3A (2) of the Central Excise Act, 1944. Against that they have made a representation to the Commissioner of Central Excise for re-determination of their annual production capacity, as the annual capacity of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... annual production capacity under Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. 2. After hearing both sides at length, we find that the appeals itself can be disposed of at this stage. Therefore, after waiving the requirement of pre-deposit, we have taken up the appeal for disposal. 3. The Ld. Counsel for the appellants has contended that their annual .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and hence, the appellants are liable to pay duty as per the final order. 5. We have considered the provisions of law as per section 3A sub-section (4), which clarifies that if the annual capacity of production has been determined by the Commissioner of Central Excise as per Section 3A (2) and the assessee is not satisfied with the determination of the annual capacity of production, he may file ob .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X