2009 (9) TMI 764

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....ao, SDR, for the Respondent. ORDER The appellants herein who are manufacturers of MS ingots and operating under Section 3A of the Central Excise Act, 1944 and covered by the Induction Furnace Annual Capacity Determination Rules, 1997 had opted to pay duty monthly under the provisions of Rule 96ZO(3) of the Central Excise Rules. The total capacity of their furnace was determined as 6 MTs and ....

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....ills - 2001 (133) E.L.T. 513 (S.C.). The duty demand was honoured by the assessees on 30-6-01. Vide the impugned order, interest has been levied and penalty imposed upon the assessees on the ground that duty of Rs. 3,59,076/- was not paid at the material point of time; hence this appeal. 2. We have heard both sides. Rule 96ZO(3) is reproduced herein :- "where a manufacturer fails to pay the ....