2015 (10) TMI 1144

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....r B. Balamurugan, AC (AR) ORDER Per: R Periasami: Application filed by the appellant for change of cause title from M/s. Veena Processing Mills Ltd. to M/s. Superfine Bleaching Co. Ltd. is allowed. 2. The short issue involved in this appeal relates to duty demand of Rs. 7,85,943/- under compound levy scheme for the period 1996-97 on the 'Hot air Stenter' installed by the appellant ....

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.... that 'Hot air Stenter' was not in operation. He produced a copy of the ledger under Annexure-B page-20 of appeal papers. He also submits that the Hon'ble High Court of Madras has set aside the rules as ultra vires. He relies upon the judgment of the Hon'ble High Court of Madras in the case of Beauty Dyers Vs. UOI - 2004-166-ELT 27 (Mad.) and decision of the Tribunal in Ahmedabad Bench....

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....ellate authority and the Tribunal joined by the decision of Hon'ble High Court of Madras order in the case of Beauty Dyers (supra) and the Hon'ble High Court has held that the impugned order was set aside as ultra vires. The Tribunal in the above cases followed the Hon'ble High Court order. The relevant portion of the Tribunals order is reproduced as under. "7. We have conside....

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....any, was to be claimed separately and therefore appellants are at fault in not paying the duty during the relevant time. In view of the fact that the relevant rules have been struck down as ultra vires, we consider that the demand cannot be sustained against the appellant. Demand cannot be sustained not only because of rules have been struck down, but also because it is basically only a procedural....