9911796707
TMI Blog1998 (7) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... tana, Member (T)]. To hear this appeal, the appellants are required to deposit a sum of Rs. 99,00,005/- plus interest at 18%. Out of this the appellants have already paid Rs. 97,13,335/- and interest amounting to Rs. 4,13,386/-. The appellant has been disputing the demand of Rs. 8,12,784/-. 2. The fact of the case briefly are that the Office of the Commissioner vide letter dated 31-3-1998 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. At this point the learned JDR interjected that 9.5 MTs as annual capacity of production appears to be arithmetically wrong and, therefore, this needs to be factually verified by the department. 7. In the second instance, the annual production capacity was finally determined vide letter dated 3-9-1997, wherein, the total capacity has been reduced to 8.75 MT. Even during this period a numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rests thereon, the amounts totalling as mentioned above. 8. Therefore, the short point for consideration is as per the appellant, and learned Advocate fairly concedes, that the correct and objective capacity should be 8.53 MTs, whereas, according to the department as stated in the impugned order the capacity is 9.5. MTs. It is for our consideration as to what should be the resolution of this dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pass such an order under Section 3A(2). (b) That despite the fact that the experts visited the appellants unit on the initiative of and accompanied by the Central Excise officers, there is no discussion of the results of this expert inspection. No report is alluded to in the impugned order. Unfortunately the appellants had to themselves somehow get a copy of the technical report from the inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 9.5 MTs contained in the impugned order. Secondly, he shall also consider and pass speaking order on the appellant s contention regarding abatements available to them under Rule 96ZO(2). While doing so, the appellant shall be supplied with copies of any technical/expert opinion on which the department relies. They shall be heard at the time the matter is considered de novo. 12. The impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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