TMI Blog2011 (1) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the order of the Commissioner No. 10/Sec. 3A/COMMR/2009, dated 29-1-2009. 2. Heard both sides. 3. The appellants is a manufacturer of Hard rolled products of non-alloy steel falling under Chapter 72. During the disputed period, (19-1-2000 to 31-3-2000) the duty was required to be levied, assessed and discharged in terms of Section 3A of Central Excise Act read with Rule 96ZP of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them. He ordered fixation of ACP accordingly and consequently ordered for payment of differential duty along with interest. 4. Learned Advocate for the appellants submits that the scheme of assessment prevalent during the relevant period came to an end on 31-3-2000. The department has chosen to conduct verification belatedly in December, 2000 and has failed to take into account the changes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w, I come to the question whether the value of the parameters of the mill found on verification done on 6-12-2000 can be relied upon to determine the ACP in the face of the fact that the scheme stood withdrawn from the notified re-rolled products of iron and steel w.e.f. 1-4-2000? 11.4.4 The assessee have stated that initially they had installed 6 rolling mill and declared value of various par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forthcoming for delayed verification conducted by the officers. When it has been clearly held that the scheme which was in operation has been denotified from 1-4-2000, no obligation exists on the part of the assessee appellant to indicate the changes in d factor which, according to them, have happened in June, 2000/July, 2000. Commissioner has taken note of documentary evidence in the form of B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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