2005 (3) TMI 321

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....r (J) (Oral)]. - This appeal filed by the assessee is against a demand of duty of Rs. 24,606/-. 2. The appellants, during the material period, were working under the Compounded Levy Scheme under Section 3A of the Central Excise Act. Under that Scheme, they had to discharge duty liability on their products [Hot Re-rolled Non-Alloy Steel Products] on the basis of the Annual Capacity of Production....

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....CP order stood final and binding on the party. The present appeal is arising in this backdrop. 3. Heard both sides. Ld. Counsel for the appellants submits that the order of dismissal of Appeal No. E/597/2004 having been on the ground of delay and not on merits of the case, it is open to the Tribunal now to direct the Commissioner to re-determine ACP in accordance with law and the principles of ....