2007 (5) TMI 155

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..... [Order per] - Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). The respondents were working under the Compounded Levy Scheme and capacity of their mill was fixed by the Commissioner of Central Excise which was challenged by the appellant before the Tribunal and Tribunal set aside the order in respect of fixation of annual cap .....

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..... the annual capacity of the mill and as per Rule 96ZP of Central Excise Rules where a manufacturer failed to pay the whole amount of duty payable for any month by 10th day shall be liable to pay the interest on the amount due and also liable to penalty. 4. The contention of the respondent is that the Revenue's appeal E/1275/05 which is filed against earlier order passed by the Commissioner (Appe .....

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