TMI Blog2010 (11) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee was determined provisionally. On that basis, annual duty liability of the assessee was worked out. However, the assessee did not pay the entire amount due and show cause notice for taking appropriate action for default was duly issued and thereafter order-in-original dated 1.12.1999 was passed. On appeal against duty liabilities, the assessee succeeded - It was found that the duty already pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annual Capacity of Production of its mill to be 5018.305 MT per annum on the basis of its actual production for the financial year 1996-97 in terms of Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997, by the 10th of each month? b. Whether the Respondent could pay lesser duty upon self determination of the Annual Capacity of Production of its mill, which is les ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Tariff Act, 1985 (in short the Act ) and is holding Central Excise Registration Certificate No. 70/RRM/ MGG-1/94. In accordance with Section 3 of the Act declaration was filed by the assessee and Annual Capacity Production (ACP) of the assessee was determined provisionally. On that basis, annual duty liability of the assessee was worked out. However, the assessee did not pay the entire am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on perusal of the records, it is seen that appellant paid the duty in terms of the ACP order dated 5th February 1998. The revenue also refunded the amount of duty as deposited by them earlier, consequent upon the order of the Tribunal. The ACP order was finalised on 14/11/05 and the appellant paid the duty with interest on 10/12/06. Thus, there is no contravention of the Rules on part of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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