9911796707
TMI Blog2003 (11) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)]. - The appellant is a re-rolling unit which was required to discharge its duty liability under Compounded Levy Scheme which came into force with effect from 1-8-97. Under that Scheme, duty liability is discharged based on the annual capacity of production determined by the Commissioner of Central Excise. The present appeal is directed against the order dated 30-4-98 whereunder capacity dete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since 18-9-97 and the value of 'd' and other factors required for determination of annual production will be declared after the maintenance is over. This letter stated that there was no production from August, 1997. On 13-11-97 the appellant filed option to discharge duty (compounded) on monthly basis. This letter also reiterated that production was discontinued from 1-8-97 and it would resume fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000 (121) E.L.T. 422 in support of the submission that no duty demand could be made for the period of closure. 4. We have perused the records and have considered the submissions made by both sides. From the records it is clear that the appellant's unit was closed up to 13-11-97. Therefore, no levy of duty is due for the previous period. It is also not in dispute that after the repair of the mill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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