2007 (10) TMI 541

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.... fabrics which are excisable during the relevant period. They were covered under Section 3A of Central Excise Act, 1944 for levy of Central Excise duty. Based on their declaration, the Commissioner fixed the duty liability provisionally for the period from 16-12-1998 to 31-3-1999 to Rs. 7,50,080/- per month in terms of "Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998". The appellants informed the Assistant Commissioner that with effect from 1-1-1999, they wanted to run the 'Hi-tech make Stenter with 4 chambers and to close the "Artos" make stenter running with 3 chambers. They started paying duty @ Rs. 1.5 lakhs per chamber on 4 chambers. The Commissioner issued final determination order for the abov....

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....l for relief. 3. Shri V. J. Sankaram, learned Advocate appeared for the appellants and Shri K. Sambi Reddy, learned JDR appeared for the Revenue. 4. We have heard both the sides. The learned Advocate submitted that the Annual Capacity Determination was based on the assumption that stenter of the Artos was working with 5 chambers whereas it was working with 3 chambers till 31-12-1998 and thereafter it was closed and sealed by the Department on the request of the appellants till 7-12-1999. He stated that in an identical issue on similar facts and circumstances of the case, the Joint Commissioner passed the order in respect of the same appellant for the proceeding period from 16-12-98 to 30-11-99 and the said order was appealed....