9911796707
TMI Blog2017 (10) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the provisions of section 96ZO, 96ZP and 96ZQ - the demand of interest and penalties imposed are unsustainable - duty demand upheld - appeal allowed in part. - E/354/2003, E/1389/2004 - 41372-41373/2017 - Dated:- 31-7-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri G. Natarajan, Advocate, For the Appellant Shri. A. Cletus, ADC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise provisionally determined the Annual Capacity of Production (ACP) of re-rolled products of non alloy steel as per the provisions of the Re-rolling Steel Mills and Annual Capacity Determination Rules, 1997, as 22755.00 MT and fixed the amount payable as ₹ 5,68,875/-per month vide Sub-Rule (3) of Rule 96 ZP and communicated the same to the appellants. The ACP was finally determined at 227 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the order passed by Commissioner determining the Annual Capacity. Appeal No.E/354/2003 is filed against the confirmation of duty, interest thereon and equal penalty imposed. 3. At the time of hearing the Ld. Councel Shri. G. Natarajan submitted that the appellant is not contesting the duty demand and is confining his challenge in both these appeals only on the demand of interest and the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the levy of interest and penalty are invalid. Following the same we hold that the demand of interest and penalties imposed are unsustainable. The impugned order is modified to the extent of setting aside the demand of interest and the penalty imposed without disturbing the duty demand. The appeal No.1389/04 is dismissed Appeal No.354/03 is partially allowed, in above terms by setting aside the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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