Judgment:
1. None has come present on behalf of the appellants on the call of the matter. A notice of hearing was issued to the appellants as well as to their Advocate on record on 4.5.2001, but no response has been received. Therefore, we proceed to deal with the matter after hearing Shri Rajeev Tandon, SDR, on merits.
2. This appeal has been directed by the appellants against the order-in-original No.IV(16)CL/IF/70/T/99/PT/12398 dated 30.11.99 of the Commissioner of Central Excise, Chandigarh, which has been passed on the basis of the interim order made by the Hon'ble Punjab & Haryana High Court on 29.09.99 in W.P. No. 13782 of the appellants. The extract of that order of the Hon'ble High Court is reproduced below:- " We, therefore, direct the Commissioner, Central Excise to dispose of the application of the assessee afresh after affording an opportunity of hearing to the assessee and determine its Actual Production and thereafter compute excise duty on that basis. The Department will also be free to compute the excise duty on the basis of Annual Capacity of Production of the assessee but will recover excise duty only on the basis of Actual Production. The difference if any will remain stayed because the Supreme Court had already restrained the Department from taking any penal or coercive measures under Notification dated 10.03.98. We further make it clear that in case the assessee does not pay the excise duty on the basis of actual production, the department will be free to proceed against it in accordance with law and take all coercive measures that are open to it." 3. In pursuance of that order, the Commissioner after hearing the appellant, had passed the impugned order.The relevant portion of his order is reproduced below:- "Hence, in compliance with Hon'ble Punjab & Haryana High Court's said order, you are hereby directed to pay a sum of Rs.93,53,078/- on actual production of 12470.770 @ 750/- P.M.T. as per detailed chart enclosed. Since, you have already deposited Rs. 7.30 lacs, you should pay the remaining amount Rs.86,23,078/- alongwith interest payable upto the date of payment as per the Rules within a week from the date of receipt of this demand letter. As per Hon'ble Punjab & Haryana High Court's orders, if you fail to pay duty on actual production as mentioned above, suitable coercive action under the law shall in initiated for the recovery of the duty." "For clearance after 30.09.99, you are directed to discharge the duty liability @ Rs.750/- P.M.T. at the time of making clearances.
In case any clearance are made without payment of duty, necessary action under law shall be taken." The bare perusal of the impugned order of the Commissioner shows that he has acted in accordance with the direction/order given by the Hon'ble High Court. The rate of duty has been determined by him in accordance with the said order of the High Court and by referring to the Notification No.47/97-CE dated 1.8.97 as amended by Notification No.56/97 CE dated 30.08.97, issued under Section 3A (3), specifying the rate of duty as Rs.750/- P.M.T. In accordance with this notification, the ld. Commissioner has fixed the rate of duty for the appellants for the clearance already made by them and also to be made by them after 30.09.99.
6. We do not find any legal infirmity and illegality in the impugned order of the Commissioner and as such, the same is affirmed.
7. Consequently, there is no merit in the appeal of the appellants and the same is dismissed.