2007 (1) TMI 334

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..... acko, Member (J)]. The respondents were engaged in the manufacture of re-rolled products falling under Heading 72.14 of the CETA Schedule during the material period. They were working under compound levy scheme and accordingly they were liable to discharge duty liability on the basis of the Annual Capacity of the Production (ACP) determined by the Commissioner. For the period 23-9-1997 to 31 .....

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..... appeal. 3. After examining the records and considering the submissions of the ld. SDR, we find that penalty was sought to be imposed on the respondents under Rule 96ZP as amended by the Central Government by Notification No. 7/98-C.E. (N.T.), dated 10-3-1998. This provision came into force with effect from 1-4-1998 without retrospective operation. Penalty was proposed to be imposed on the respon .....

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