2001 (4) TMI 131

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..... gation of the Hot Air Stenter Independent Processors Annual Capacity Determination Rules, 1998, it filed a declaration in order for the annual capacity of its stenter to be determined. The Commissioner earlier provisionally determined this capacity, and by order, dated 25-12-1998 determined it finally at 3.44 chambers. The appellant as required to pay duty at Rs. 1.50 lakhs per chamber per month. .....

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..... 90/-, imposing a penalty of equivalent amount. This order having been confirmed by the Commissioner (Appeals) the matter is before the Tribunal. 3. Rule 96ZQ(1) provides that the processor shall debit the duty of four rates specified in that Rule, depending upon the annual capacity ranging from 2 lakhs per chamber per month Rs. 3.50 lakhs per chamber per month. Sub rule (3) provides that 50% of .....

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..... 645/-. By treating this period from 16-12-998 to 31-12-1998, not as one block but as 16 days, the short levy of this amount has been alleged. At the same time, the Deputy Commissioner and Commissioner (Appeals) have not confirmed this amount, but a smaller amount for which they give no reason. 4. Even ignoring this error, the department's view is clearly not supportable. The rules, as we have se .....

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