9911796707
TMI Blog2005 (10) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee and the other by the Revenue, both against the same order of the Commissioner (Appeals). 2. The assessee, engaged in the manufacture of re-rolled steel products, was working under compounded levy scheme during the material period. Their Annual Capacity of Production (ACP) was provisionally determined by the Commissioner as 880.052 MTs. under Rule 3 of the Hot Re-rolling Steel Mil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioners of Central Excise under Rule 5. Thus there was an interim stay of operation of the order dated 26-9-97 passed by the Commissioner of Central Excise, Chennai-I in the assessee's case. During the stay period, the assessee paid duty on the basis of the ACP determined under Rule 3. This arrangement was acceptable to the department also. However, on 24-3-98, while the Writ Petitions were s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner's finalisation of ACP, dated 9-6-2003. The assessee had no grievance against the Dy. Commissioner's decision as the latter refrained from imposing penalty. The department, however, wanted the assessee to be penalised for the alleged default of payment of duty. Accordingly, they filed an appeal with the Commissioner (Appeals) and the latter imposed a penalty of Rs. 1.55 lakhs on the party ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it Petitions before the High Court, they were entitled to pay duty at the lower rate by virtue of the interim stay order passed by the High Court. It is also borne on record that the Commissioner himself allowed the assessee to continue to pay duty at the lower rate in view of the High Court s stay order. In the circumstances, it cannot be said that assessee chose not to comply with the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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