2001 (8) TMI 837

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....ry, Advocate, for the Appellant. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  This is an appeal assailing the order of the ld. Commissioner directing the assessee to pay duty on the basis of their declaration under which ACP was determined. 2. We have heard Shri K.P. Chowdhury, ld. Adv. appearing for the appellants and Shri A.K. ....

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..... - 2000 (117) E.L.T. 273 (S.C.). Shri Chowdhury, ld. Adv. has drawn our attention to the Tribunal's decision in the case of Ganpati Indus. v. CCE, Kanpur-I - 2000 (122) E.L.T. 406 (Tribunal) to strengthen his stand that the appellants can opt for payment of duty on actual production at any point of time. As such, he prays for allowing the appeals. 3. Shri A.K. Chattopadhyay, ld. JDR suppo....

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.... has observed that a manufacturer who opts the payment of duty under Rule 96ZO(3), can opt out of the procedure any time during the financial year. Thus it is clear that the appellants can opt out of the scheme subsequently, but for the period for which they have opted for payment of duty under the scheme, they are bound to pay the duty in terms of the said rules. As such, we find that inasmuch as....

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....e Supreme Court in the case of CCE v. Venus Castings (P) Ltd. - 2000 (117) E.L.T. 273 (S.C.) has observed that the benefit of payment of duty on the basis of actual production as prescribed in the sub-section (4) of Section 3A of CEA'44 can not be provided to the assessee if they have exercised their option to operate under the provision of sub-rule (3) of Rule 96ZO of CER'44 for payment of Centra....