9911796707
TMI Blog2008 (8) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 (for short, 'the Act') against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, "the Tribunal"), in Final Order No. 1517/06-SM(BR) dated 18-10-2006, raising the following substantial questions of law :- (i) Whether duty can be demanded for the period September 1997 to March 2002 on the basis of Show Cause Notices dated 24-9-1998, 3-11-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case is manufacturer of non-alloy steel products falling under Chapter-72 of the Schedule to Central Excise Tariff Act, 1985. With effect from 1-9-1997, the products manufactured by the appellant were subjected to duty under Compounded Levy Scheme under the Act. To give effect to the scheme, Section 3A was added in the Act and Rule 96ZP was added in the Central Excise Rules, 1944. As the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant for payment of duty. After remand by the Tribunal, the annual capacity of production was determined by the Commissioner vide order dated 9-2-2000. The above order was again set aside by the Tribunal vide order dated 4-9-2000 and the case was remanded back. Finally it was on 29-3-2004 that the annual capacity of production of the assessee was determined as 1445 MT from 1-9-1997 to 1-8-1999, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee the same remained under litigation and finally the capacity was determined the same as was originally determined vide order dated 10-12-1997. It was only w.e.f. 2-8-1999 that the lesser capacity of production was determined and the reason therefor was that in the subsequent period there was change in the machinery installed in the unit of the assessee. Applying the change in parameters for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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