9911796707
TMI Blog2002 (11) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The appeal is taken up for disposal, after waiving deposit. 2. The appellant is a textile processor. In its application filed on 26-4-1999, it applied for determination of the annual production capacity in terms of Rule 96ZQ of the Rules and the Hot Air Stenter Independent Textile Processors Annual Capaci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 96ZQ on the ground that it had paid the duty late. The order of the Assistant Commissioner imposing penalty equal to the duty having been confirmed on appeal by the Commissioner (Appeals), the assessee is before us. 3. After hearing both sides, we find more than one reason for setting aside the penalty on the appellant. The first is that it had, on its own even before the capacity was determine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e followed by an assessee by the department pending the determination of such capacity. Simply, none of the Rules requires that any processor should, pending determination by the Commissioner of the capacity and therefore the duty payable on its own, cannot determine duty payable and pay that duty. In that situation, therefore, it cannot be said that the appellant short paid the duty that it was r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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