2002 (7) TMI 157

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..... etition, we find that the matter itself can be disposed of on limited issue. Accordingly the appeal was taken for regular hearing with the consent of both sides. 2. Shri K.S. Ravi Shankar, learned Advocate appearing for the appellants submitted that the issue relates to determination of Annual Capacity of Production in terms of Section 3A of the Central Excise Act, 1944. He said that period of .....

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..... tand that relief under the said proviso would be available to appellants only for the succeeding year is not in accordance with interpretation of the Act." Shri Ravi Shankar submitted that in this case, the factory was closed on 2-10-97 and the duly up to 2-10-97 has already been deposited. In these circumstances, the ratio of the aforesaid decision of the Tribunal is squarely applicable to the .....

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