CHITRA ROLLING MILLS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) DUTY liability of Rs. 6,60,220/ - (out of which the assessees/applicants have already paid Rs. 1,52,172/ -, leaving a balance of Rs. 5,07,948/ -) arises as a result of re -fixation of the applicants Annual capacity of production on the basis of formula. The applicants herein had their annual capacity originally determined at 2506.796 Metric Tons in terms of formula contained in Rule 3 of the Hot Re -rolling Steel Mills Annual Capacity Determination Rules, 1997 and the capacity was re -fixed as 2200.411 Metric Tons consequent upon the change of parameters as requested by them. It is on the basis of the change in parameter 'd' that the ACP was re -fixed and duty liability was worked out. The applicants subsequently claimed that the re -fixation itself was wrong, but since they had not applied for change in any other parameters, the Commissioner held that the re -fixation as 2200.414 Metric Tons was correct by change of parameters 'd' only.

(2.) NONE appears for the applicant in spite of notice; hence we heard the Ld. Departmental Representative, Shri B.B. Sarkar and perused the records. Prima facie there is no infirmity in the order of the Commissioner, since he has given categorical finding that the applicants have no where requested for change in any parameter, other than 'd'. We, therefore, direct pre -deposit of the balance duty amount of Rs. 5,07,948/ - within a period of 8 weeks from the date of receipt of this order. Failure to comply with this direction shall result in dismissal of the appeal without prior notice.

(3.) COMPLIANCE to be reported on 7th February, 2002.