2007 (3) TMI 152

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..... - Final Order Nos. 606-609/2007-SM(BR)(PB) - Dated:- 6-3-2007 - [Order per] - Common issue is involved in these appeals, therefore, they are taken up together. 2. The Commissioner (Appeals) in the impugned orders held that the respondents are not liable for any penalty under Rule 96ZP of Central Excise Rules. 3. The contention of the revenue is that the annual capacity of the respondent .....

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..... ties. 4. The admitted facts are that annual capacity fixed by the Commissioner of Central Excise was challenged by way of filing appeals before the Tribunal and the Tribunal set aside the order passed by the Commissioner of Central Excise and remanded the matter for refixation of annual capacity of production. In pursuance to the remand order, Commissioner of Central Excise refixed the annual .....

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