SHREE DHANVERSHA STEEL PVT. LTD. Vs. CCE

JUDGEMENT

(1.) Heard the learned Advocate for the assessees and learned Joint CDR for the Department.

(2.) Since common questions of law and facts arise in both these appeals, they were taken up for hearing together and are being disposed of by this common order.

(3.) Few facts relevant for the decision in the matter are that, the assessees are engaged in the manufacture of M.S. Ingots falling under sub -heading 7206.90 of the Schedule to the Central Excise Tariff Act, 1985. The annual capacity of production of the assessees' factory was fixed at 4 M.T. by the Commissioner, Central Excise, Meerut, under his order dated 19.09.1997. Accordingly, the duty liability was assessed to Rs. 6,66,667/ - per month. The assessees failed to discharge the duty liability within the stipulated time for the period from 01.09.1997 to 15.12.1997 without any valid closure for the period of seven days or more. The adjudicating authority under order dated 21.08.2002 confirmed the demand, as above, and also imposed the penalty and ordered payment of interest. Being aggrieved, the assessees filed an appeal. However, the appeal was filed beyond the period of limitation as it was filed on 24.11.2002. The appeal was accompanied by an application requesting for condonation of delay. Matter was heard by the Commissioner (Appeals) on 27.08.2004 and the appeal was disposed of under order dated 13.09.2004, as stated above.