9911796707
TMI Blog2010 (11) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with Section 3 of the Act declaration was filed by the assessee and Annual Capacity Production (ACP) of the assessee was determined provisionally. On that basis, annual duty liability of the assessee was worked out. However, the assessee did not pay the entire amount due and show cause notice for taking appropriate action for default was duly issued and thereafter order-in-original dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent was bound to discharge its duty liability taking the Annual Capacity of Production of its mill to be 5018.305 MT per annum on the basis of its actual production for the financial year 1996-97 in terms of Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997, by the 10th of each month? b. Whether the Respondent could pay lesser duty upon self determination of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onalloy steel falling under Chapter 72 of the Central Excise Tariff Act, 1985 (in short "the Act") and is holding Central Excise Registration Certificate No. 70/RRM/ MGG-1/94. In accordance with Section 3 of the Act declaration was filed by the assessee and Annual Capacity Production (ACP) of the assessee was determined provisionally. On that basis, annual duty liability of the assessee was worked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is as under:- "After hearing both the sides and on perusal of the records, it is seen that appellant paid the duty in terms of the ACP order dated 5th February 1998. The revenue also refunded the amount of duty as deposited by them earlier, consequent upon the order of the Tribunal. The ACP order was finalised on 14/11/05 and the appellant paid the duty with interest on 10/12/06. Thus, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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