2012 (8) TMI 76

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....p; Shri.V.K.Agarwal, Addl. Comm. (AR), for respondent   Per: Ashok Jindal   1. The appeals along with stay applications have filed by the appellants against the impugned order wherein duty demand has been confirmed on the basis of annual production capacity under Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. 2. After hearing both sides at l....

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.... are not sustainable. 4. On the other hand, the Ld. AR contended that the final order of determination of annual capacity of production was passed in 1999 and no appeal has been filed against that order. Therefore, the order has became final and hence, the appellants are liable to pay duty as per the final order. 5. We have considered the provisions of law as per section 3A sub-section (4), whic....