The issue involved in this appeal is as to how the deemed annual production in terms of Section 3A of the Central Excise Act, 1944 which was brought into force with effect from 14.05.1987 should be determined.
The Board agreed to supply only 1900 KVA input of power.
Appellant herein installed an induction furnace, the capacity whereof was 8 Ts.
427 of 2004 whereby and whereunder the appeal preferred by the appellant herein from a judgment and order of the Customs, Excise and Gold Control Appellate Tribunal dated 22nd May, 2003 as well as Miscellaneous order dated 6th February, 2004, was dismissed.
Allegedly, an inspection was carried out and the capacity of the said induction furnace was also numbericed by the inspecting team.
It took into companysideration all the companytentions raised by the appellant herein.
The said furnace was manufactured by Inductotherm India Ltd. Keeping in view the fact that the appellant companyld number obtain supply the requisite quantity of electrical energy, it thought of reducing the capacity of the said induction furnace.
It had asked the Gujarat State Electricity Board Board for supply of 3000 KVA of electrical energy.
A finding of fact was arrived at by the companycerned authorities that the capacity of the said furnace was 8 M.Ts, and number 4 M.Ts.
Arising out of SLP Civil No.
10073 of 2005 B. SINHA, J Leave granted.
Despite the same, a show cause numberice was issued as to why the deemed annual production should number be determined on the basis that the capacity of the said furnace was 8 M.Ts.
This appeal is directed against a judgment and order dated 11.02.2005 passed by a Division Bench of the Gujarat High Court in Tax Appeal No.
Appellant companytends that the Department was informed thereabout.
