9911796707
TMI Blog2017 (6) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is filed by the appellant against the impugned order dated 12.7.2004 passed by the Commissioner (A) wherein the Commissioner (A) has allowed the department appeal and set aside the Order-in-Original. 2. Briefly the facts of the present case are the appellants are engaged in the manufacture of hot re-rolled steel products falling under CSH 72 and they were covered under provisions of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants, as stated above could only work their unit from 1.9.97 to 2.10.97 during which period only a quantity of 149.989 MT. The unit was closed permanently with effect from 3.10.97. Initially the appellants paid an amount of Rs. 185000.00 for the period they worked, in terms of the determination fixed by the Commissioner. Subsequently based on the decision of the Hon'ble Supreme Court of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t filed appeal before the Commissioner (A) on the ground that the adjudicating authority has wrongly interpreted the judgment of Hon'ble Supreme Court and had given relief to the assessee. The Commissioner (A) allowed the Revenue s appeal. Aggrieved by the order of the Commissioner (A), the appellant has filed the present appeal. 3. Heard both the parties and perused the material on record. 4. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ride the statutory provisions and if there is any conflict between a statute and the subordinate legislation, then the statute will prevail over the subordinate legislation. 5. On the other hand, the learned AR for the Revenue submitted that the issue involved in the present appeal has been settled in favour of the Revenue by the decision of apex court in the case of Commissioner of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that intention of Legislature is primarily to be gathered from the words used in statute. Assessee once shown to be falling within letter of law, he must be taxed however, great hardship it may appear to the judicial mind." 6. After hearing both sides and perusal of the judgment of Hon'ble Supreme Court, I am of the view that the issue is squarely covered in favour of the Revenue by the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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