CCE Vs. JAGDAMBEY CASTINGS LTD.

JUDGEMENT

(1.) IN both these appeals, the Revenue has questioned the validity of the impugned Order -in -Appeal dated 23.11.2001 of the Commissioner (Appeals).

(2.) THE facts are not much in dispute. The respondents are engaged in the manufacture of ingots/billets of non -alloy steel. The goods manufactured by them being notified goods, they were required to pay the duty under the compound levy scheme. The annual capacity of their furnace was determined by the Commissioner vide order dated 29.9.1997 at 9600 MT for the purpose of discharging the duty. They were accordingly required to deposit the duty of Rs. 5 lakh per month under Rule 96ZO(3) of the Rules. Having failed to discharge the duty, accordingly, the demand was raised from them of the differential duty through a show cause notice wherein penalty was also proposed to be imposed on them. After getting their reply and affording them personal hearing, the Joint Commissioner through the Order -in -Original confirmed the duty for the period 1.4.1998 to 30.9.1998 and also imposed a penalty of Rs. 4 lakh on them.

(3.) THE respondents thereafter went in appeal before the Commissioner (Appeals) who disposed of their appeals by holding that since the respondents had already deposited for the month of April 1998, Rs. 378082 and Rs. 2,70,000 for May 1998, they would further deposit only Rs. 1,21,918 for the month of April 1998 and Rs. 2,30,000 for the month of May 1998 respectively alongwith interest in terms of the order of the Tribunal dated 28.2.2001. For the period from 1.6.1998 onwards, the learned Commissioner (Appeals) had ordered that the duty demand would be re -calculated and communicated to the respondents in terms of the Commissioner's order to be passed in terms of the direction given by the Tribunal vide Final Order dated 28.2.2001.