2000 (11) TMI 518

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....lant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - After hearing both sides on the stay application we have decided to take up the appeal itself for disposal after waiving deposit. 2. The appellant is a processor of textile fabrics. In accordance with the Hot Air Stenter Independent Textile Processors' Annual Capacity Determination Rules, 199....

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.... finally determined, has apparently arisen because in the provisional order no note has been taken of the presence of the galleries in the stenter and the final order take note of this. The assessee did not contest this final order, which is received on 3-7-1999. It paid the differential duty payable as a result of this order on 5-7-1999 and continued to discharge duty at the higher rate fixed by ....

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....he entire penalty. Hence this appeal. 4. Sub-rule (5) of Rule 96ZQ provides that if an independent processor fails to pay the amount of duty or any part thereof by the dates specified in sub-rule (3) he shall be liable to penalty. Sub-rule (3) provides that 50% of the duty payable for a calendar month as determined under sub-rule (1) shall be paid by the 15th of the month and the remaining....