TMI Blog2005 (4) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... he present ROM application, the appellants, whose appeal was dismissed vide Final Order dated 9-6-2004, has sought recall of that order on the ground that during the period September, 1998 to March, 1999, as recorded in para 2 of the impugned order, the factory premises of the appellants was closed and they were not engaged in the manufacture of M.S. Bars and Angles. The learned counsel has also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -ZP, which was not challenged by them. They were working under the Compound Levy Scheme at the relevant time. Therefore, they were liable to pay the duty in terms of provisional assessment irrespective of the fact that whether they actually carried out the production or not, on account of disconnection of their electricity or surrender of licence, later on. On the face of it, no mistake of fact or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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