2012 (3) TMI 158

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..... rly after crossing the final slab requiring the appellants to pay full rate of duty, the clearances affected thereafter are required to be considered as having been made on full rate of duty. - set aside the impugned order and remand the matter to Commissioner for correctly quantifying the demand of duty.
Ms. Archana Wadhwa, Mr. Mathew John, JJ. Shri L.P.Asthana, Adv. & Ms. Neha, Adv. for the Appellants Shri N.Pathak, DR for the Respondent Per Ms. Archana Wadhwa: After hearing both the sides, we find that the demand of Rs. 55 lakhs approximately stands confirmed against the appellants who is engaged in the manufacture of Elastic Rail Clips. The appellants during the relevant period, i.e., 29.01.90 to 30.05.92 was availing benefit .....

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..... n the clearances after crossing the first slab attracting the rate of duty and the subsequent slabs providing for concessional rate of duty. The department while confirming the demand against them have gone by the total collection of Excise duty by the appellants from the Railways, without giving the benefit of Excise duty actually paid by them. He submits that if the benefit of duty paid by them is given, the total extra duty collected by them from the Railways would come down and they would be liable to pay only that amount. 4. However, he fairly agrees that the above dispute of quantification was not raised before the Commissioner in as much as the appellants were contesting the case on merits. He submits that now they have filed an ap .....

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..... in terms of Notification No.175/86, would be readily available from the RT12 returns filed by them. Once they cross the nil rate of duty slabs and start paying concessional rate of duty under the second slab, the entire clearances thereafter have to be treated as having been cleared on payment of concessional rate. Similarly after crossing the final slab requiring the appellants to pay full rate of duty, the clearances affected thereafter are required to be considered as having been made on full rate of duty. 8. In as much as the entire evidence in respect of the above plea of the appellants is not available before us and in any case the said exercise can be done at the level of jurisdictional Adjudicating Authority, we set aside the impu .....

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