9911796707
TMI Blog2018 (8) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... EAUTY DYERS VERSUS UNION OF INDIA [2001 (12) TMI 95 - HIGH COURT OF JUDICATURE AT MADRAS], and, therefore, findings recorded by the Commissioner against the assessee become irrelevant. It is not in dispute that the ACD Rules have been struck down by High Court as ultra vires. The rules, therefore, should be held to have been suffering from the vice of illegality and unconstitutionality right from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been filed against the Order-in-Original No. 2/COMMR/CE/KOL-III/210-11 dated 30.4.2010 vide which he has confirmed demand under the provisions of Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, as notified under Notification No. 42/98-CE (NT), dated 10.12.1998 fixing duty liability on the appellant. As per the Show Cause Notice, the provisional duty was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince Section 3A was omitted with effect from 11.5.2001 without any saving clause and therefore, the proceedings lapsed on that date, as has been held in the case of Karnataka Ginning Pressing Factory 2008 (231) ELT 257 (Tri.-Mumbai). 3. Ld. DR has reiterated the grounds contained in the order in appeal and supports the view taken by the ld. Adjudicating authority. 4. Heard the partie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant cannot be held to have been lawfully working under the Compounded Levy Scheme. It will follow that determination of ACD by the Commissioner and the procedural laid down for the matters such as determination of duty, liability, collection of duty, abatement of duty, etc. were all futile exercise. It would suffice to say that order or ld. Commissioner (Appeals) inconsequential. This is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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