2004 (5) TMI 439

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....he Appellant. Shri S.C. Pushkarna, JDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  The assessee has come up against the order passed by the Commissioner dated 23-12-2003 to the extent he has imposed penalty and demanded interest. We find the view taken by the Commissioner quite strange. 2. The Commissioner had initially determined the annual production....

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....y liability on the basis of the annual capacity determined had been already paid by the assessee at the time of clearance of goods and therefore there is no question of any differential duty. After holding as above the Commissioner proceeds to find as follows : "I, however, find that in terms of Rule 96ZO(1)(I)(b) of Central Excise Rules, 1944, as it existed at the relevant time, the assessee w....

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....able to penalty of Rs. 11,22,650/- in terms of proviso to Rule 96ZO(1)(I) of Central Excise Rules, 1944. I also find that the assessee for the first time vide their written submission dated 8-5-2001 submitted at the time of personal hearing have claimed that their annual capacity production may be re-determined in terms of sub-section (4) of Section 3A. They are, therefore, liable to pay interest ....