TMI Blog2002 (4) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise, Jaipur. On remand by this Tribunal for re-determining the annual capacity of production for the year 1997-98 and confirming the demand of Central Excise duty amounting to Rs. 2,00,508/- for the period 1st September, 1997 to 5th February, 1998 under Section 11A of the Central Excise Act, 1944 along with interest in terms of sub-Rule (3) of Rule 96ZP of the Central Excise Rules, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso on the decision of the Larger Bench reported in 2000 (118) E.L.T. P.77 (Triubnal-LB). He also relied on the decision reported in 2001 (133) E.L.T. 578 (Tribunal) = 2001 (45) RLT P. 71 and 2001 (132) E.L.T. 714 (T) = 2001 (45) RLT P. 73 and submitted that there was no suppression of any kind and also there is no express provision for review. As such, it was not competent for the Commissioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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