Excise Duty based on ACP fixed by Commissioner payable unless Assessee submit evidence of Actual production

Hazra Iron Works Vs Commissioner of Central Excise (CESTAT Kolkata)

Appellant has not paid the duty as per the ACP (Annual Capacity of Production) fixed by the Commissioner for the years 1997-1998 and 1998-1999. The Appellant’s contention is that they have not opted for payment of duty under 96ZP(3) and hence they are liable to pay duty under Rule 96ZP(1) only. Once their request for payment of duty under 96 ZP(1) is accepted, they are eligible to pay duty on the basis of actual production in terms of the provisions of Sec

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