2011 (1) TMI 115

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....s of MS ingots, were working under the Compounded Levy Scheme under Section 3A of the Central Excise Act, 1944 and exercised their option to pay duty under Rule 96ZO (3) of the Central Excise Rules, 1944. Their annual production capacity was determined at 12800 MTs under the Induction Furnace Annual Capacity Determination Rule, 1997, by the Commissioner s order dt. 30.9.97 and the duty liability w....

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.... appellate authority in the impugned order on the ground of time-bar, relying upon the apex court s decision in T.V.S Whirpool Ltd.[2000 (119) ELT A177 (SC)] . Hence this appeal by the Revenue.   2. I have heard both sides. As per the proviso tosub-rule (3) of Rule 96ZO, the liability to interest runs concurrently with duty liability. The decision of the apex court relied upon by the Commiss....