2009 (1) TMI 725

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.... the remaining two machines that were working on 1-4-2000, appellants had been given permission to remove one chamber out of 5 chambers of one stenter machine of Harish make vide permission letter dt. 31-3-2000. The appellants stopped the machine for 2 days on 16th and 17th April, 2000 in terms of the permission to remove one chamber and started working with 4 chambers from 18-4-2000 and duly intimated to the concerned authorities of the Revenue. Duty demand with equal amount of penalty, interest have been confirmed against the appellants for the differential duty of Rs. 1,53,333/-. The differential duty demand has arisen because it has been held that appellants are liable to pay duty on the stenter machine from 16-4-2000 to 30-4-2000 for 5....

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....pellant had correctly calculated the duty liability treating the capacity to have been re-determined w.e.f. 18-4-2000. He also submits that the fact that for the period subsequent to 30-4-2000, there is no dispute about the capacity also shows that the appellants had worked out duty correctly for the subsequent period. In the absence of Commissioner fixing the date of effect of re-determined capacity and fresh determination of capacity as per the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, the order of the lower authorities have to be set aside. He also submitted that Rule 96ZQ has been omitted and therefore the adjudication order passed was without jurisdiction. Ld. DR on behalf of the Revenue ....

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....bout the date of starting of production to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, at least three days prior to the date of starting production, and get the seal opened in such manner as may be specified by the Commissioner of Central Excise before recommencing the production; (e)     the independent processor shall, while sending information under condition (d), declare that his factory remained closed for a continuous period starting from the hour and date to the hour and date, such hours and dates to be specified in the declaration;" 4. It is quite clear that this rule is not applicable to....