1999 (7) TMI 205

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....od April, 1998 to September, 1998. Further this duty liability has been confirmed by the Commissioner on the basis of actual capacity of the furnace at 9,600 M.T. vide his order dated 26-3-1998 which has since been set aside by the Tribunal vide Final Order Nos. A/554-58/1998, dated 3-7-1998 [1999 (105) E.L.T. 704 (Tribunal)]. By the said Order the Commissioner was asked to redetermine the duty liability in terms of Section 3A(4) of the Central Excise Act, 1944. The Commissioner has not accepted the application under Section 3A(4) ibid on the ground that after having opted for the compounded levy scheme in terms of 96 ZO the application of Section 3A(4) cannot be resorted to. It is clear, submits the ld. Advocate, that the said Order also c....

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....asis of the total duty liability relating to both induction furnace and rolling mill. Appeal before us is only in respect of the induction furnace. Therefore, duty liability payable will be virtually nil. 3. He, therefore, submits that he has no objection to payment of the aforesaid duty of Rs. 86,871/- and directing the Commissioner to pass a fresh order on the basis of determination of duty liability in terms of Section 3A(4) as directed by the Tribunal in its earlier orders as mentioned above. 4. Opposing the contentions ld. JDR Shri S. Srivastava submits that the issue involved before us in relation to the duty liability on induction furnace is for the period April 1998 to September, 1998. He submits that no doubt in vie....

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....the said redetermination. The appellants on their own cannot adjust, he again reemphasises this point. 5. He, therefore, submits that he will have no objection if the appellants are directed to pay a suitable sum on account of clearances made by them during the period April, 1998 to September, 1998 and then the concerned Commissioner be directed to redetermine the duty liability in accordance with law. 6. On a query from the Bench to both the sides on the basis of figures given at page 137, they pointed out that the clearances of excisable goods during the period April, 1998 to September, 1998 will involve approximately a duty amount of over Rs. 12 lakhs. Having regard to the over all facts and circumstances of the case incl....