AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2004 (6) TMI 501
X X X X Extracts X X X X
X X X X Extracts X X X X
....None, for the Respondent. [Order per : M.P. Bohra, Member (J)]. - This appeal has been filed against order of Commissioner Central Excise (Appeals) dated 5-5-2003. The Respondent was engaged in manufacture of mild steel, round and flat bar falling under Chapter 72 of Central Excise Tariff Act, 1983. The Respondent was required to pay an amount of Rs. 90,880.00 ordered by original adjud....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Bench in case of Balaji Steel Profiles v. Commissioner of Central Excise, Vishakapatnam [2004 (166) E.L.T. 175 (Tribunal)]. Hon'ble Justice K.K. Usha speaking for the Court held that - "Production capacity based duty - Closure of factory - Manufacture Re-rolling products, closed down factory and surrendered registration certificate - No duty liability thereafter - Such manufacturers who opted t....