2007 (1) TMI 334

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.... for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The respondents were engaged in the manufacture of re-rolled products falling under Heading 72.14 of the CETA Schedule during the material period. They were working under compound levy scheme and accordingly they were liable to discharge duty liability on the basis of the Annual Capacity of the Production (ACP) determined by the C....

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....te notice. Ld. SDR reiterates the grounds of the appeal. 3. After examining the records and considering the submissions of the ld. SDR, we find that penalty was sought to be imposed on the respondents under Rule 96ZP as amended by the Central Government by Notification No. 7/98-C.E. (N.T.), dated 10-3-1998. This provision came into force with effect from 1-4-1998 without retrospective oper....