2007 (10) TMI 71

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....Commissioner (Appeals) No. 195/2003(Ahd-I), dt.10.4.2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) Notification No.43/98-CE(NT) dt.10.12.98 was issued prescribing compounded levy scheme in respect of processed textile fabrics and the same was to take effect from 16.12.98. (b) The above scheme, in terms of Rule 96ZQ(5), provided for abatement from the qu....

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....did not pay the duty in anticipation of obtaining order of abatement. 4. Learned SDR submits that the compounded levy scheme itself came in effect from 16.12.98 and therefore the sealing of the stenter on 14.12.98 itself should not be taken cognizance of and sealing as per prescribed procedure was done only on 31.12.98 and therefore, seeks modification of the order of the Commissioner (Appeals)....