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2015 (6) TMI 737 - CESTAT CHENNAI

2015 (6) TMI 737 - CESTAT CHENNAI - TMI - Waiver of pre dpeosit - Annual Capacity Production - compound levy scheme on re-rolling mills - Held that:- Decision in the case of [2015 (6) TMI 587 - CESTAT CHENNAI] followed - impugned order confirming the demand is set aside and the matter is remanded to the original authority with the direction to follow the directions ordered in Tribunal s Final order dated 24.02.2015 and decide on merits after determining the ACP. - Decided in favour of assessee. .....

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-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 Tribunal in appeal No. E/486/2006. He further submits that this Tribunal vide Final Order No. 40241-402 .....

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both sides and on perusal of the miscellaneous order dated 05.02.2015 we find that it has been clearly brought out that the present appeal is a consequential demand of the Commissioners order dated 31.03.2006 covered in main appeal No. E/486/2006. Since the Commissioners main order dated 31.03.2006 is set aside vide Final Order No. 40241-40263/2015 dated 24.02.2015 and remanded to the original authority the duty quantified by the adjudicating authority in the present appeal does not survive an .....

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ing 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 .....

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nity of hearing to lead their defence in that regard. (vi) Since it is mentioned in the Bar that Rule 5 of Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 is under challenge before Hon'ble High Court of Madras in the writ application as aforesaid, the authority shall be guided by judgement of the Hon'ble High Court if Judgment therein comes while doing readjudication. Otherwise his decision shall be subject to outcome thereof. In such event, the authority shall menti .....

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