2017 (2) TMI 942

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..... Per: Ramesh Nair 1. The fact of the case is that the appellant is engaged in the manufacture of textile fabrics. The Commissioner vide order No.37/99 dated 09/07/99 determined the duty on annual capacity of production under the provisions of "Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 2000", wherein the Commissioner fixed the duty @ Rs. 1.5 lakhs per cha .....

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..... hri V.K. Shashtri, learned Assistant Commissioner (AR) submits that the Commissioner by his order determined the annual capacity of production and fixed the amount of duty i.e., Rs. 1.5 lakhs per month per stenter. This order was not challenged by the appellant. Therefore, the duty determined by the Commissioner whether rightly or wrongly attained finality, the refund can only arise if the order o .....

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..... o the galleries. As per the judgement of Sangam Processors (Bhilwada) Ltd. - 2002 (146) ELT 254 (SC), the duty is not chargeable of the length of the galleries. However, the appellant has not challenged the order of the Commissioner determining the number of chambers and the duty thereof. Unless until the order of the Commissioner is set aside or modified as per the claim of the appellant, the ref .....

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