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2009 (2) TMI 403 - AT - Central ExciseProduction capacity based duty- M/s Jai Ambe Textiles were engaged in the processing of textile fabrics with the aid of power operated machinery including Hot Air Stenter. The Government of India introduced levy of Central Excise duty on the basis of Annual Production Capacity and appellants were covered by the scheme. A show cause notice proposing to include the length of the drying cylinders for the purpose of fixation of APC for the period from 16-12-1998 to 30-4-1999 and confiscation of seized fabric during the visit and penalties etc. Held that- We uphold the APC fixed for the year 1999-2000 by the Commissioner in the impugned order. The revision of APC fixed for the year 1998-1999 is set aside. Penalty of Rs.3,97,894/- and Rs.10,000/- imposed under Rule 96ZQ are also set aside in view of the fact that revision of APC has been set aside. The confiscation of 50,401 linear metres of processed manmade fabrics valid at Rs.7,56,015/- under sub rule 6 of Rules 96ZQ is upheld and the fine in lieu of confiscation of Rs.1,00,000/- imposed by Commissioner is also upheld. - Confiscation of land, building, plant and machinery is set aside. The appeal filed by the Revenue is allowed and the impugned order of the Commissioner (Appeals) dated 12-9-2003 is set aside and the matter is remanded to the Original Adjudicating Authority for a fresh decision in the light of our observations.
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