2002 (8) TMI 793

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....i Rajeev Tandon, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - Heard. 2. We have heard both sides and gone through the impugned order. The Commissioner has failed, in our view, to comply with the directions given in the remand order and also to follow the ratio of the law laid down by the Apex Court in the case of U.O.I. v. Supreme Steels and General Mills, 2001 (1....

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.... Court judgment rendered in the case of UOI v. Supreme Steels and General Mills, supra, wherein the Apex Court has observed that the assessee has got right to opt out of the Compounded Levy Scheme and pay the duty on the basis of actual production. The Commissioner as is evident from the impugned order has taken the view contrary to the above referred judgment of the Apex Court and observed that t....