2007 (5) TMI 156

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..... 05 - 1006/2007-SM(BR)(PB) - Dated:- 31-5-2007 - [Order per] - The respondent was working under compounded levy scheme from 1997. Under that scheme, the basis of levy is the Annual Capacity of production of the respondent's steel mill. And capacity determination is to be done by commission of Excise. 2. Capacity determination orders passed by the Commissioner were challenge before the Tribun .....

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..... al determination was done only in January 2001, and the differential duty had been paid by the appellant in 2000, the Commissioner set aside the penalty. 4. The present appeal of revenue is directed against the aforesaid order. It is being contended that as there was no difference between the initial determination and the final of capacity there was short payment and penalty was required to be .....

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