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TMI Blog2007 (10) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : T.K. Jayaraman, Member (T)]. - This appeal has been filed by the appallants against the Order-in-Appeal No. 198/2004 (H-IV)-CE, dated 30-11-2004, passed by the Commissioner of Customs Central Excise (Appeals-II), Hyderabad. 2. The appellants are manufactures of man-made fabrics which are excisable during the relevant period. They were covered under Section 3A of Central Excise Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led abatement claim on 27-12-99 for an amount of Rs. 83,96,057/- as they had closed the Artos stenter consisting of 5 chambers from 1-1-99 to 7-12-99. The Commissioner granted abatement in his order dated 28-4-2000. The appellants were liable to pay a total amount of Rs. 13,96,649/- for the month of December 1999 in terms of the Commissioner s order dated 8-10-99 They paid only an amount of Rs. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the appeal of the appellants. The appellants are highly aggrieved over the impugned order and therefore they come before the Tribunal for relief. 3. Shri V. J. Sankaram, learned Advocate appeared for the appellants and Shri K. Sambi Reddy, learned JDR appeared for the Revenue. 4. We have heard both the sides. The learned Advocate submitted that the Annual Capacity Determination was based ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the same issue in case of the appellant was decided by this Tribunal in the above-mentioned Final Order. The findings of the Tribunal in the said order are reproduced herein below :- 5. We have gone through the records of the case. The Commissioner fixed the duty of Rs. 7,50,080/- per stenter or ortos per month and Rs. 6,46,569/- per stenter of high tech make per month. It was contend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of inclusion of the length of gallery does not survive. She has also held that no duty could be demanded for the balance amount of Rs. 3,33,713/- for the period during which High tech make stenter was defunct. Since the decision of the Commissioner (Appeals) is based on the factual position of the closure of certain chambers of the stenters we do not find that any useful purpose will be served ..... X X X X Extracts X X X X X X X X Extracts X X X X
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