2013 (2) TMI 492

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..... y there is no valid legal order fixing the duty liability during the material period. When there is no such valid legal order, the demands raised based on the impugned order issued by the Commissioner cannot sustain. The demands are premature. Therefore, keeping in view of the Hon'ble CESTAT's order, the demands raised in the above three show cause notices are not sustainable and are to be dropped .....

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..... Ispat Ltd. Vs. Commissioner of Central Excise Hyderabad-II) set aside the ACP (Annual Capacity of Production) determined by the Commissioner and had also directed him to redetermine the ACP of the respondent. After hearing both sides, we note that the respondent's ACP was not re-determined by the Commissioner. On the other hand, the above final order of this Tribunal was taken in appeal by the de .....

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..... the said order of the Commissioner. The Hon'ble CESTAT directed the Commissioner to re-determine the capacity keeping in view the aforesaid decision in the case of Awadh Alloys (P) Ltd. However, it is learnt that, the said order of the Hon'ble Tribunal is appealed against by the Department in the Hon'ble High Court of U.P. and is still pending. 10. In view of the fact that the original orde .....

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