1999 (8) TMI 150

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..... rder per : G.R. Sharma, Member (T)]. This is an appeal against the findings of the Commissioner holding that The representation dated 12-3-1998 made by the assessee for determination of duty liable under Rule 96ZP(1) for the past period, instead of Rule 96ZP(3) is not sustainable and he therefore ordered for immediate recovery of the dues from them as per rules. None appeared for the appel .....

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..... under Rule 96ZP(1), therefore the lower authorities have rightly denied the assessee the option retrospectively. 3. Heard the DR s submissions. We note that with the introduction of compounded levy, Section 3A was introduced in the Central Excise Act w.e.f. 1-9-1997. With the introduction of new scheme, sub-section 4 of Section 3A was also introduced. Sub-section 4 of Section 3A provides that W .....

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..... (112) E.L.T. 737 (Tribunal) = 1999 (32) RLT 82]. In that case similar facts came up for decision before the Tribunal though it was a case under Rule 96ZO(3). However, the provisions being similar for furnace (under Rule 96ZO) and rerolling mills under Rule 96ZP, we note that the ratio of this judgment of the Tribunal in the case of redetermination of the ACP in terms of Rule 96ZO(3) is applicable .....

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