TMI Blog2009 (11) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) No. 311-C.E./IND/APPLS-II/2003, dated 25-6-2003. 2. Heard both sides. 3. The relevant facts, in brief, are that the Appellant is a manufacturer of M.S twisted bars and angles which came under Compounded Levy Scheme with effect from 1-9-97 in terms of Notification No. 31/97-C.E. (N.T.), dated 1-8-97 as amended by Notification No. 43/97-C.E., dated 30-8-97. The Appellant b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not liable to pay any duty. The original Authority, however, confirmed the demand of Rs. 1,01,390/- which has been upheld by the Commissioner (Appeals). 4. Ld. Advocate for the Appellant drew my attention to the above facts with reference to the documents referred above and submits that there is no dispute that the Appellant was not engaged in production during the period from 1-9-97 to 11- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompounded Levy Scheme with effect from 1-9-97 and in the absence of fulfilling the conditions for abatement, they are not eligible to get the benefit and, therefore, he seeks upholding the order of Commissioner (Appeals). He also submits that the decision in the case of Agarwal Iron Steel Industries relates to surrender of registration certificate, by the factory closed due to labour strike and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounded Levy Scheme came into force in respect of the products manufactured by the Appellant. In such a case, to fasten duty liability for a period when the Appellant was not engaged in production after due intimation to the Department is not warranted. If a new unit were to come into existence from 12-10-97, admittedly, the assessee was required to pay duty only from 12-10-97. As a unit which was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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