2004 (6) TMI 505

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  These are four applications, two in each appeal. One of the two applications in each appeal is by the Revenue and the same is for early disposal of the appeal, and the second application is by the assessee seeking waiver of pre-deposit and stay of recovery in respect of the duty a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed for compounded levy. Under the said scheme, the assessee was required to discharge duty liability in respect of their products on the basis of their Annual Capacity of Production (ACP) determined by the jurisdictional Commissioner of Central Excise. In respect of the appellants' unit, the Annual Capacity of Production had been determined at 18,013.885 MTs and the same intimated to them in lette....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve been taken in appeal to the jurisdictional Commissioner (Appeals). Admittedly, no such appeal was filed. Hence the ACP determined by the Commissioner and intimated by the AC is binding on the appellants. The demand of duty confirmed against the appellants in the impugned order is a demand worked out on the basis of this ACP. The demand is for the period 1-9-97 to 31-3-99. Counsel submits that t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d of operation of the manufacturing unit. We have put queries to both sides as to what could be the quantum of duty if so worked out. The answer gives the figure Rs. 63 lakhs and odd. Prima facie, it appears to us that the appellants are liable to pay this amount of duty. We have also heard the Counsel on the appellants' plea of financial hardships. Ld. Counsel submits that the factor remained clo....