9911796707
TMI Blog2008 (1) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Department against the order of the Commissioner No.01/DEM/2003 dt. 9-1-2003. 2. Heard the ld. SDR. None appears for the respondent. 3. The relevant facts, in brief, are as follows a. The respondent was working under compounded levy scheme having one hot air stenter with 5 chambers. As per APC fixed, the unit was required to pay duty of Rs.15 lakhs per month at Rs.3 lakhs per chamber. b. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tailed procedure prescribed and the same have not been followed. In view of the above, Commissioner should not have given abatement for the period from 1-8-2000 to 17-10-2000. The stenter was actually always kept sealed by the Department officers only on 17-10-2000 and 18-10-2000. 5. We have carefully considered the submissions by the ld. SDR and also perused the records. The liability of duty un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to the assessee for the purpose of manufacture/processing of fabrics. There is no intention in the compounded levy scheme to demand duty during the period the stenters have not worked. The requirements regarding intimation and sealing are matters of procedural precaution. In the light of undisputed fact that the machinery were not available to the assessee for production during this period, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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