2009 (9) TMI 803

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....ove out of annual capacity based assessment for the years 1998-99 and 1999-2000 and during all these years they addressed letters to the Jurisdictional Assistant Commissioner. First letter dated 5-4-98 was addressed to Asstt. Commissioner, Central Excise, Dehradun informing that they shall pay excise duty on actual production of ingots instead of duty based on annual production capacity under Rule 96ZO(3) and subsequently on 12th April, 1999 they addressed similar letter again to the Assistant Commissioner. However, their request was rejected and differential duty demands were raised for 1998-99 & 1999-2000. One such demand for amount of Rs. 3,43,313/- for the period from 10-5-99 to 5-7-99 was confirmed vide Deputy Commissioner's Order No. ....

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....el for the appellant pleaded that the ground on which the appellant's request for moving out of Compounded Levy Scheme has been rejected is not correct, that during 1998-99 and 1999-2000 the appellant had been paying duty on actual production basis and filing RT 12 returns which would be available in the Jurisdictional Range Office, that the appellant are not in a position to furnish the data for the reason that this unit was taken over by the UP State Finance Corporation in 2000 and the appellant do not have access to its record, that since the RT 12 returns being filed by the appellant during the years 1998-99 and 1999-2000 are available in the Range Office, it is possible for the Commissioner to get the required information from the Rang....