2004 (6) TMI 546

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....l capacity of production under Section 3A of the Central Excise Act; that prior to 1-3-2000, the rate of duty payable was Rs. 7.50 lakhs per month as fixed by the Commissioner of Central Excise, Delhi vide Order dated 16-6-99; that with effect from 1-3-2000, the units which were paying duty at the rate of Rs. 1.5 lakhs per chamber were required to pay duty at the rate of Rs. 2 Lakhs per chamber; that they continued to discharge their duty liability at the rate of Rs. 2 lakhs for five chambers from April, 2000 onwards as they were not aware of the change in the rate of duty with effect from 1-4-2000 which came to be enhanced to Rs. 2.5 lakhs per chamber per month; that in December 2000 they were advised by the Range Office to pay the duty at....

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....yment of duty for the month of April, 2000 as the annual production capacity was determined by the Commissioner only on 16-1-2001. 3. Countering the arguments, Ms. Charul Barnwal, Learned Senior Departmental Representative, submitted that in their declaration filed by them on 5-4-2000 for determination of annual capacity, they had declared the average value of fabrics processed during 1999-2000 at Rs. 31.11 per sqm; that with effect from 1-4-2000 duty at the rate of Rs. 2.5 lakhs per chamber were required to be paid if the average value was more than Rs. 30 per sqm; that as the appellants had declared their average value more than Rs. 30 per sqm., they were required to discharge the duty at the rate of Rs. 2.5 lakhs per chamber from....