Supreme Court of India
M/s. Paras Ship Breakers Ltd. v. Commissioner of Central Excise
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From the headnote
Central Excise Act, 1944-ss.JA and 35G-Deemed annual production-Manner of determination-Finding of fact by Tribunal against assessee-Appeal of assessee dismissed by High Court- Correctness of-Held, correct as there was no question of law for consideration by the High Court. l Appellant-assessee had installed an induction furnace. The Department sought to determine the deemed annual production of Appellant-assessee in terms of Section 3A of the Central Excise Act, 1944 (brought into force w.e.f.14-05-1987) taking into consideration the capacity of the induction furnace when it was first
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