2004 (6) TMI 501

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..... r : M.P. Bohra, Member (J)]. -  This appeal has been filed against order of Commissioner Central Excise (Appeals) dated 5-5-2003. The Respondent was engaged in manufacture of mild steel, round and flat bar falling under Chapter 72 of Central Excise Tariff Act, 1983. The Respondent was required to pay an amount of Rs. 90,880.00 ordered by original adjudicating authority in term of provision o .....

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..... mmissioner of Central Excise, Vishakapatnam [2004 (166) E.L.T. 175 (Tribunal)]. Hon'ble Justice K.K. Usha speaking for the Court held that - "Production capacity based duty - Closure of factory - Manufacture Re-rolling products, closed down factory and surrendered registration certificate - No duty liability thereafter - Such manufacturers who opted to discharge duty liability are required to dis .....

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