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2014 (9) TMI 410 - MADRAS HIGH COURTDetermination of annual capacity of production (ACP) - manufacture of Ingots and Billets - Notification Nos.30/97-C.E.(N.T.), dated 1.8.1997 and 31/97-C.E.(N.T.), dated 1.8.1997 - Held that:- From the beginning, the assessee had claimed that it has opted for compounded levy scheme under Rule 96ZO(3) of the Rules, by making a declaration under Rule 96ZO(4) of the Rules. There is no dispute on this fact and, therefore, it will not lie in the mouth of the appellant to plead that there was no declaration in terms of Rule 96ZO(4) of the Rules. Tribunal has set aside the first ACP order dated 16.9.1997 for reconsideration by the jurisdictional Commissioner. As there is no first ACP order subsisting, the show cause notice dated 4.5.1998 for the period from September, 1997 to March, 1998 based on the first ACP order dated 16.9.1997 will have to be reworked only after appropriate ACP order is passed for that period. Therefore, in terms of the order of the Tribunal, the jurisdictional Commissioner will have to pass fresh ACP order after hearing the appellant in terms of the order of the Tribunal and thereafter a show cause notice is to be issued for the period September, 1997 to March, 1998. For this period alone, the appeal is partly allowed by way of remand.
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