9911796707
TMI Blog2006 (2) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... T)]. The respondents are manufacturers of hot re-rolled products of non-alloys steel and had opted for payment of duty under Rule 96ZP(3) on capacity of production determined under the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997. Originally, the levy was proposed to be implemented from 1-8-97 but later on the effective date was shifted to 1-9-97. Due to this change, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.) dated 31-1-2000 was issued under Section 11C for no charging the duty in excess of Rs. 300/- PMT on the goods manufactured during the month of August, 1997. Accordingly, duty of Rs. 26,196/- was confirmed by the adjudicating authority and penalty of Rs. 5,000/- was imposed on the respondents. The Commissioner (Appeals) however, set aside the order of the adjudicating authority on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xceeding 160 mm. There would be no change in the rate of duty prescribed under S. No. 3 of Notification 50/97. 2. It was argued by the revenue that Notification No. 50/97 dated 1-8-97 as amended by Notification No. 57/97, dated 30-8-97 does not state about the rate of duty applicable on the goods being manufactured by the respondents prior to 1-9-97 but cleared during August, 1997. The tariff ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -8-97 was amended by Notification No. 57/97-C.E., dated 30-8-97 prescribing the rate of duty effective from the first day of September, 1997. Therefore, for the goods manufactured in August, 1997 only the tariff rate i.e. 15% of ad valoram is applicable. Since there was confusion about the rate of duty as originally levy of duty on the basis of capacity of production was being introduced from 1-8- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) wrongly applied the rates prescribed under Notification No. 50/97, dated 1-8-97, as it was modified by Notification No. 57/97 and the rates were made effective to goods manufactured from 1-9-97. Therefore, the appeal of revenue is allowed and the order of the Commissioner (Appeals) is set aside. The order of original authority is confirmed with a modification that in the circumstances of case, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
