2016 (9) TMI 1627

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..... - HELD THAT:- The Assistant Commissioner was required to only determine the annual capacity of production and have exceeded jurisdiction in determining the duty payable per month. Accordingly, the later part of the impugned order determining that duty payable for the month of March, 2015 is quashed and set aside. Appeal allowed. - Application No. E/COD/70415/2016 in Appeal No. E/70786/2016-S .....

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..... haziabad for redetermination of their Production Capacity in terms of provisos 1 and 2 to Section 3(A)(2) of the Central Excise Act, 1944 read with Rule 6(2) of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. 3. Heard on C.O.D. application. As the appeal was filed within ninety days i.e. within the prescribed time, but due to defect memo issued, was .....

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..... duction capacity of the packing machines have erred in determining that duty payable for the month of March, 2015. Accordingly, he is seeking quashing of the part of the impugned order, determining the duty payable. 6. Having carefully considered the rival contentions, I am satisfied that the Assistant Commissioner was required to only determine the annual capacity of production and have exceed .....

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