9911796707
TMI Blog2018 (5) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... as claimed to the tune of ₹ 13,76,881/- - appeal allowed - decided in favor of appellant. - Appeal No. E/393/2012 - Final Order No. 41400 / 2018 - Dated:- 2-5-2018 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri M.A. Mudimannan, Advocate for the Appellant Shri R. Subramaniam, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in the manufacture of ingots, billets and non-alloy steel product under Chapter 72 of CETA, 1985. During the period from 1.9.1997 to 31.3.2000, compounded levy scheme was in force with regard to steel products and duty was to be discharged based on Annual Capacity of Production (ACP) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er vide order impugned herein allowed the abatement of ₹ 2,66,666/- but disallowed the claim of abatement of ₹ 13,76,881/-. Aggrieved the appellant is now before the Tribunal. 2. On behalf of the appellant, ld. counsel Shri M.A. Mudimannan submitted that the grounds for rejection of the abatement was that the appellant was not entitled to the benefit of calculation of duty on pro-rata basis for the period in terms of second proviso to erstwhile Rule 96ZO(3) of erstwhile Central Excise Rules, 1944. He argued that only one of the furnaces were functional during the period from 20.4.1998 to 13.7.1998 and therefore the appellant was eligible for abatement on pro-rate basis. That the said issue has been decided by the Hon ble High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd for each furnace the petitioner is liable to pay ₹ 5,00,000/-. A perusal of Rule 96ZO (3) would make it very clear that if the total furnace capacity is 3 MTs, the duty payable is ₹ 5,00,000/- per month and if the capacity of the furnace installed is more than or less than 3 MTs or if there is any change in total capacity, then the manufacturer shall pay the amount calculated on pro-rata basis. Rule 96ZO(3) of the Central Excise Rules, 1944 reads as follows:- (3) Notwithstanding anything contained also in these rules, if a manufacturer having a total furnace capcity of 3 MTs installed in his factory so desires, he may, from the first day of September, 1997 to 31st day of March, 1998 or any other financial year, as the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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