2010 (12) TMI 45 - HC - Central Excise

Compounded levy are framed under the Central Excise Act, 1944 - CESTAT holding that the provisions of section 11B do not apply to the scheme of compounded levy - Held that - Tribunal in its judgment dated 10/04/2006 in the case of Shivagrico Implements Ltd. V/s. Commissioner of Central Excise, Jaipur reported in 2006 (199) E.L.T. 55 (Tri.-LB) has held that the provisions of Section 11B applies to the scheme of compounded levy - set aside and the matter is restored to the file of the adjudicating authority to decide the question afresh - appeal is disposed off accordingly

Summary

The Bombay High Court quashed a decision by CESTAT regarding the application of Section 11B to the scheme of compounded levy under the Central Excise Act, 1944. The matter was restored to the adjudicating authority for a fresh decision. The appeal was disposed of with no order as to costs. (Case citation: 2010 (12) TMI 45 - Bombay High Court)