9911796707
TMI Blog2000 (7) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.K. Agarwal, Member (T)]. M/s. Kishan Chand Steel Re-Rolling Mills have the present appeal against letter dated 1-9-1999 signed by the Superintendent Central Excise informing that their request dated 31-3-1999, regarding discharge of duty liability on hot re-rolling products on the basis of actual production has been examined at the Hqrs. Office Chandigarh and since the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -4-1998 passed by the Supreme Court in the matter of Union of India v. Supreme Steels General Mills, Appeal No. 52-63/98; that they had submitted the actual production figures for the period September 97 to March 99 under their letter 31-3-1999, that the Commissioner has rejected their application and communicated his order through the Supdt. Jalandhar. The Ld. Advocate, further, submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction, the question of its determination on the basis of actual production as detailed in Section 3A(4) of the Act does not arise. 4. The Ld. DR, therefore, submitted that as the Appellants have opted for payment of duty under Rule 96ZP(3) they cannot ask for re-determination of production on the basis of actual production under Section 3A(4) of the Act. 5. We have considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 3A(4) of the Act is attracted. The claim by the respondent is a hybrid procedure of taking advantage of the payment of lumpsum on the basis of total furnace capacity and not on the basis of actual capacity of production. Such a procedure cannot be adopted at all, for the two procedures are alternative schemes of payment of tax. The Supreme Court made it clear that the manufacturer, if th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
