2005 (9) TMI 208

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..... evy Scheme. It would follow that the determination of ACP by the Commissioner and the procedure laid down for matters such as determination of duty liability, collection of duty, abatement of duty, etc. were all futile exercises. It would suffice to say that the order of the ld. Commissioner is inconsequential. This is the scenario emerging from the judgment of the Hon ble High Court and there is no escape from it, for the present. In the result, the impugned order is set aside and this appeal is allowed.
SHRI P.G. CHACKO, MEMBER (J) AND DR. T.V. SAIRAM, MEMBER (T) Shri J. Shankar Raman, Advocate, for the Appellant. Smt. R. Bhaghya Devi, SDR, for the Respondent. ORDER [Order per : P.G. Chacko, Member (J)]. - This appeal is against an .....

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..... guider, cloth feeding device and rails of clips leaving the other parts and the main frame still attached to the earth. As per sub-rule (5) of the Rule 3 of the Hot Air Stenter Independent Textile Processing Annual Capacity of Production Determination Rules, 1998 that existed then, the assessee had to obtain prior permission from the Commissioner to dismantle the stenter. The assessee did not obtain any such permission, but dismantled the stenter." Ld. Commissioner found that, as the assessee themselves dismantled their stenter, it became impossible for the Department to seal it in the manner prescribed in Trade Notice No. 101/98 dated 24-12-1998. He noted that sealing could be done only on 29-3-1999, albeit not in accordance with the tra .....

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..... eration during 16-12-1998 to 29-3-1999 has not been disputed by the Department, nor by the adjudicating authority. Thus, according to ld. Counsel, the Commissioner's order is liable to be set aside. 3. Ld. SDR reiterates the findings recorded in the impugned order. In answer to a query from the Bench, it is submitted that an appeal filed by the Department against the judgment of ld. Single Judge of the High Court in the case of Beauty Dyers is pending before the Division Bench of the High Court and that there is no stay of operation of the said judgment. We are also told that the very scheme of Compounded Levy Scheme on products of independent textile processors is no more in vogue. 4. It is not in dispute that the ACD Rules have been str .....

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