2004 (12) TMI 572

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..... for the Respondent. [Order]. Heard both sides. This is an application for grant of stay from implementing the impugned order passed by the Commissioner (Appeals) and to dispense with the pre-deposit order and its recovery. 2.The appellant s unit is engaged in the manufacture of iron and steel products, non-alloy steel hot re-rolled products falling under Chapter 72 of the Central Exc .....

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..... ity at Rs. 14,225/- per month. The appellant did not pay the duty so determined during the months June, 1999, August, 1999 to December, 1999 and January, 2000 to March, 2000. Thus, the appellant has contravened the provisions of Rules 9, 96ZP, 173G and 226 of the erstwhile Central Excise Rules, 1944. Therefore, Show Cause Notice dated 23-12-99 and 17-4-2001 was issued, proposing the duty amounting .....

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..... m. In that case also, it is a unit manufacturing of hot re-rolling products. It was closed down and the registration certificate was surrendered. In that contest, it is observed that duty liability is extinguished and not abated. 7.The ld. D.R. submits that in the instant case there was no surrender of registration certificate. It is implied that there was no surrender of registration certifica .....

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