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2005 (4) TMI 494 - AT - Central Excise
Issues:
1. Recall of final order based on factory closure and non-engagement in manufacturing. 2. Consideration of evidence regarding factory closure, electricity disconnection, and registration surrender. 3. Confirmation of duty against appellants under Compound Levy Scheme. Analysis: The judgment pertains to an appeal seeking the recall of a final order dated 9-6-2004 on the grounds that the factory premises were closed and the appellants were not engaged in manufacturing M.S. Bars and Angles during the period September, 1998 to March, 1999. The appellants argued that evidence of factory closure, electricity disconnection, and registration surrender was not considered. However, the judge examined the impugned order and found that the appellants were indeed engaged in manufacturing during the disputed period as per recorded facts. The duty was confirmed against them based on a provisional assessment order under Rule 96-ZP, which they did not challenge. It was noted that they were operating under the Compound Levy Scheme at the time, making them liable to pay duty regardless of actual production, electricity status, or license surrender later on. The judge concluded that no factual or legal error was evident in the final order, and it could not be recalled merely because it was unfavorable to the appellants. In light of the above analysis, the judge dismissed the ROM application after considering the arguments presented by both sides. The decision was based on the fact that the duty was confirmed against the appellants under the Compound Levy Scheme, and the circumstances of factory closure, electricity disconnection, and license surrender did not absolve them of their duty liability. The judge emphasized that the final order could not be set aside based on the appellants' dissatisfaction with its outcome. The judgment underscores the importance of complying with duty obligations under the applicable scheme, irrespective of operational challenges faced by the appellants.
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