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2016 (6) TMI 570 - CESTAT AHMEDABAD

2016 (6) TMI 570 - CESTAT AHMEDABAD - TMI - Short payment of duty on account of non-consideration of revised parameters - Held that:- As per the provisions of Rule 4 of Capacity Determination Rules, 1997, re-determination of APC and benefit of concessional rate of duty based on d factor is warranted only in case of change in existing parameter. As the change in parameter is made effective w.e.f. 17.10.1997 only, for the period prior to 17.10.1997, Commissioner rightly and correctly fixed APC bas .....

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See M/s Venus Casting and Raghuvir (India) Ltd [2000 (4) TMI 37 - SUPREME COURT OF INDIA]. Hence no deficiency in the above finding of the learned Commissioner to the extent confirmation of duty. - However, penalty and interest under Rule 96ZP of erstwhile Central Excise Rules,1944 cannot be sustained in view of the recent judgment of the Hon ble Supreme Court in the case of Shree Bhagwati Steel Rolling Mills Vs.CCE, [2015 (11) TMI 1172 - SUPREME COURT] - Decided partly in favour of assess .....

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the facts of the case are that the appellants are engaged in the manufacture of excisable goods viz. M.S. Round, CTD Bars, Flats, Squares etc falling under Chapter 72 of Central Excise Tariff Act, 1985. These goods were notified and subjected to Compounded Levy under Section 3A of Central Excise Act, 1944. The dispute pertains to the period 01.09.1997 to 16.10.1997 only. On the basis of their application, the Annual Capacity of Production had been fixed by the Commissioner vide Order dt.25.03.19 .....

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recovery of interest under Rule 96ZP of erstwhile Central Excise Rules,1944 . 4. We find that while confirming the demand, the learned Commissioner has recorded the reasons in Para 8 of the impugned order and reads as below:- 8. I find that there is no dispute exists as regards the period from 17.10.1997 to 31.03.1998 is concerned. The Assessee had also agreed that the APC fixed at 1073 MT by Commissioner is in accordance with the revised parameters. The dispute remains for the prior period i.e .....

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ence, the then Commissioner s Order for allowing change in parameters based on their letter dt.11.09.1997 w.e.f. 17.10.1997, is within reasonable time period and I also do not intent to interfere with the Order of Commissioner. As per the provisions of Rule 4 of Capacity Determination Rules, 1997, re-determination of APC and benefit of concessional rate of duty based on d factor is warranted only in case of change in existing parameter. As the change in parameter is made effective w.e.f. 17.10.1 .....

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