2015 (4) TMI 1224

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..... Respondent: Shri. R.K. Grover, DR JUDGEMENT PER: RAKESH KUMAR The appellant are manufacturers of cotton and manmade fabrics. They are independent textile processors. The period of dispute in this case is from 16th December, 1998 to 28th February 2001. During this period they were processing the fabrics with the aid of one Hot Air Stenter and had opted for the payment of duty under Compound Levy .....

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..... llant. In the course of de-novo proceedings, the appellant made a request for re-determining their duty liability under section 3A (4) on the basis of their actual production. However, the Commissioner by the impugned order dated 26.08.2008 while holding that their duty liability per month per chamber during the period of dispute would be Rs. 1,50,000/-, rejected their request for determination of .....

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..... ning their duty liability for the period of dispute on the basis of actual production and there is such a provision in sub-section (4) of Section 3A, the Commissioner should have considered their request for the same. In view of this, the matter is remanded to the Commissioner for re-determining the appellants duty liability on the basis of actual production in terms of sub-section (4) to section .....

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