2010 (3) TMI 978

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.... SDR, for the Respondent. ORDER Heard both sides. These two appeals are required to be re-decided by the Tribunal in terms of the Hon'ble Madras High Court's order dated 1-9-2009 remitting back the matter. It is seen from the said order of the Hon'ble High Court that the matter has to be re-decided keeping in view the ratio of the following decisions of the Hon'ble Supreme Court:- (1) UOI....

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....le by the appellants in terms of the afore-cited decision of the Hon'ble Supreme Court in the case of SKF India Ltd. (supra). 3.   As regards the question of imposition of penalty, it is not disputed that originally the compounded levy amount was fixed under Rule 3 of the ACP Rules determining the annual capacity as 880 MTs. It is also not in dispute that the appellants have paid the ....

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....on 9-6-2003 which required the appellants to pay duty at the enhanced rate of Rs. 21,138/- per month from the beginning. Shri Hari Radhakrishnan, ld. Advocate states that as per the rules, the amount so determined was required to be paid within one month by 10-7-2003 but the appellants have paid the amount well before that day on 24-6-2003. These facts are not disputed by the ld. SDR. Hence, in my....