2015 (4) TMI 1224

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....Shri.S.C.Kamra, Advocate For the Respondent: Shri. R.K. Grover, DR JUDGEMENT PER: RAKESH KUMAR The appellant are manufacturers of cotton and manmade fabrics. They are independent textile processors. The period of dispute in this case is from 16th December, 1998 to 28th February 2001. During this period they were processing the fabrics with the aid of one Hot Air Stenter and had opted f....

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....e-novo adjudication after hearing the appellant. In the course of de-novo proceedings, the appellant made a request for re-determining their duty liability under section 3A (4) on the basis of their actual production. However, the Commissioner by the impugned order dated 26.08.2008 while holding that their duty liability per month per chamber during the period of dispute would be Rs. 1,50,000/-, r....