2003 (7) TMI 373

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....nsultant, for the Appellant. Shri R.K. Chandran, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  After allowing the application for early hearing, we proceed to hear and decide the appeal itself, with the consent of both sides as the issue lies within a very narrow compass. 2. The appellants herein are found to have contravened the provisions of Rules 96ZQ(1....

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.... V.S. Nankani, is that the annual capacity of production of the mills was finally determined only on 16-1-2001 and as per Rule 96ZQ(1) the independent processor of textile fabrics is liable to duty on the annual capacity of production as determined and in terms of Rule 96ZQ(3) the processor is to pay 50% of the amount of duty payable as determined, by the 15th of the month and the remaining amount....