COMMISSIONER OF CENTRAL EXCISE Vs. VINAYAKA ALLOYS LIMITED

JUDGEMENT

(1.) This appeal filed by the Revenue is directed against the order passed by the Customs, Excise, Service Tax Appellate Tribunal, South Zonal Bench, Chennai, in Final Order No.1007 of 2004, dated 08.11.2004.

(2.) This Appeal has been admitted on the following substantial questions of law:-

(3.) The short issue which falls for consideration is whether the Tribunal was right in directing the Commissioner to take into account the period during which the petitioner's factory was not in operative and the furnaces were not functioning while determining the Annual Capacity of Production (ACP) of the factory afresh