2006 (2) TMI 536

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....or the Appellant. Smt. R. Bhagyadevi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The lower authorities have demanded duty of over Rs. 2.5 crores from the appellants for the period April, 98 to March, 2000, during which period the party was working under Compounded Levy Scheme. The appellants were manufacturing MS Ingots in two induction furnaces, one having 2 crucib....

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....d. Commissioner did not act upon the same. The demand of duty for the period April, 98 to March, 2000, which is based on the ACP determined earlier by the Commissioner, is not sustainable. This case of the appellants has been reiterated by their Counsel. Ld. Counsel further submits that the unit was closed in May, 2001 and was declared sick in 2003 as evidenced by BIFR's order dated 2-1-2004 (file....

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....talled capacity should be deemed to be effective. This submission of ld. SDR has not been rebutted. Hence, for the present purpose, we are unable to consider the ACP of the manufacturing unit to be 3 MT (as suo motu determined by the party) for the period of dispute. However, their financial hardships will be duly considered. It is not in dispute that the unit became defunct in May, 2001 and has s....