TMI Blog2015 (6) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... ,JJ. For the Applicant : Shri M. Kannan, Adv. For the Respondent : Shri L. Paneer Selvam, AC (AR) ORDER Per: R. Periasami The appellant filed miscellaneous application for modification of the stay order passed by this Tribunal vide Misc. Order No. 40238/2015 dated 05.02.2015, by which the appellant was directed to pre-deposit an amount of ₹ 10,00,000/- and to report compliance on 24.02.2015. The appellant submits that the issue relates to Annual Capacity Production (ACP) under compound levy scheme on re-rolling mills. 2. The Ld. Advocate submits that the present demand is in consequence of the Commissioners original adjudication Order OIO No. V/72/30/6/97-Tech dated 31.03.2006, which was before this Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority concerned with the following directions:- (i) Ld. authority shall grant fair opportunity of hearing to appellants to argue on the facts and evidence borne by record and no fresh evidence shall be entertained. (ii) The authority shall also follow the ratio laid down in the following judgments and the appellant shall have proper opportunity of hearing on the basis of the ratio laid down in these cases:- (a) Triveni Alloys Ltd. Vs CESTAT Chennai 2014 (206) ELT 617 (Mad.) (b) CCE Chandigarh Vs DOABA Steel Rolling Mills 2011 (269) ELT 298 (SC) (iii) Wherever abatement is permissible, that shall be allowed by the authority concerned in accordance with law. (iv) Since appellants have grievance of violation of natural justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided by the apex court in CCE Chandigarh Vs Doaba Steel Rolling Mills 2011 (269) ELT 298 (SC) but constitutional validity of Rule 5 was not before the apex court. At this stage, Members of the Bar submit that Revenue has filed memo before the Hon'ble High Court of Madras stating that writ application may be transmitted to the apex court. We are unable to express any opinion on such proposition in absence of any such memo before us. 8. In view of the decision above, all the Revenue appeals are also remanded for reconsideration by the authority in the light of the above direction. In view of the above, the impugned order confirming the demand is set aside and the matter is remanded to the original authority with the direction to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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