TMI Blog2018 (3) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court, instant civil miscellaneous appeal is disposed of, giving liberty to the appellant, to take appropriate decision, if so warrants, after the outcome of the decision, in the reference made. - C.M.A. No. 3309 of 2009 - - - Dated:- 13-3-2018 - S. Manikumar And V. Bhavani Subbaroyan, JJ. For Appellant : Mr.K.Magesh For Respondent : No Appearance JUDGMENT ( Delivered by S. Manikumar, J. ) Instant civil miscellaneous appeal is filed against the Final Order of CESTAT, Chennai dated 29.06.2009 made in Final Order No.797/2009, on the following substantial questions of law: i) Whether Hon'ble Tribunal is correct in concluding that Rule 5 will not be applicable when there is change in the parameters resultin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (HRRSMACDR'97) and therefore re-determined the annual capacity of the unit of the respondent No.1 as 14708.430 MT. The respondent was also directed to discharge the duty liability as re-determined observing the procedures prescribed under Rule 96ZP of the Central Excise Rules, 1944 up to 31.03.2000 and thereafter on advalorem. 3. Supporting the substantial questions of law, following grounds have been raised. a) The contention of the Hon'ble CESTAT, South Zonal Bench, Chennai that Rule 5 of HRRSMACDR'97 will not be applicable when the change in the parameters results in reduction in the annual capacity or production and rule will be applicable in cases where there is no change in Annual Capacity of production or the An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -rollers council, Erode) had prayed for grant of interim stay for the recovery of any unquantified amount from the members of the petitioner, over and above the amount payable as determined and paid under the formula as prescribed under Rule 3 ibid by citing the Rule 5 is contrary to the Compounded Levy scheme. As the highest judicial forum itself has held hte provisions of Rule 5 of HRRSMACDR'97 as valid and stayed the order of the Hon'ble High Court, the impugned orders of CESTAT is liable to be set aside. 4. Mr.K.Magesh, learned standing counsel submitted that pending by way of reference to a Larger Bench decision in the Hon'ble Supreme Court. Order in original has been passed on 09.04.2003 and it has taken six years to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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