2005 (9) TMI 208

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....(ACP) determined under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 (ACD Rules, for short) read with Section 3A of the Central Excise Act, 1944. The appellants were an independent textile processor (covered by the ACD Rules) with one Stenter. How they came to be covered by the Compounded Levy Scheme and how they chose to quit that scheme have been lucidly stated by the Commissioner in Para 3.1 of his order, extracted hereunder :- "Consequent to introduction of Compounded Levy Scheme on Independent Textile Processors engaged in processing of notified goods with the aid of Hot Air Stenter w.e.f. 16-12-1998, the assessee informed the Central Excise Department vide letter dated 16-12-1998....

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....rdance with the procedure laid down in the trade notice, any abatement of duty was not admissible to them. 2. Ld. Counsel for the assessee submits that the ACD Rules, under which their ACP was determined by the Commissioner, were struck down by the Madras High Court in the case of Beauty Dyers v. Union of India [2004 (166) E.L.T. 27 (Mad.)] and, therefore, the findings recorded by the Commissioner against the assessee have become irrelevant. This apart, it is also claimed that, even on facts, the assessee has a strong case. In this connection, it is submitted that the stenter was closed down after giving intimation to the Department, which was acknowledged. The Range Officer, however, did not visit the factory for verification for a long....