2018 (10) TMI 951

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..... the principles of natural justice - the adjudicating authority is directed to pass the order to fix production of capacity as directed by this Tribunal vide order dated 29.06.1998 - appeal allowed by way of remand.
Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) For Appellant (s): Shri Prem Garg, Authorized Representative For Respondent (s): Shri Tarun Kumar, AR ORDER Per: Mr. Ashok Jindal By way of these appeals, the appellants are challenged in the impugned order wherein the duty liability has been confirmed for the period September 1997 to March 1998 and April 1998 to February 1999 under the Compounded Levy Scheme. 2. The facts of the case are that the appellants are engaged in the manufac .....

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..... actor or tractors relevant to the annual capacity of production and such annual capacity of production shall be deemed to be the annual production of such goods by such factory. In view of the Scheme of the Act, it appears that sub-Section 2 of Section 3A is acting as a provisional assessment. On determination in terms of sub-Section 2 of the Section 3A if the assessee is not satisfied with such determination, he may make a claim under sub-Section 4 of Section 3A that actual production is less than the determination of annual capacity. Taking into consideration of the evidence produced by the assessee, the commissioner is required to pass a suitable order after providing an opportunity to the assessee. In these circumstances, we find that t .....

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..... lso be at liberty to raise the all other factual/legal pleas available to them under the law. 4. Consequently, the impugned order is set aside and the case is remanded to the adjudicating authority for fresh decision in the light of the above directions. The appeal of the appellants accordingly stands disposed of in the above terms." The said order was challenged before the Hon'ble High Court and the Hon'ble High Court vide its order dated 04.07.2008 directed the adjudicating authority to take a fresh decision in light of the impugned remand order within a period of three months after providing an opportunity of hearing to the assessee and the assessee was also directed to appear before the adjudicating authority on July 28, 2008. Again .....

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