2007 (7) TMI 532

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..... r the Respondent. [Order]. This is Department s appeal against the order of the Commissioner (Appeals) No. VP/425/SRT-I/2005 dated 30-8-2005. 2. Heard both sides. 3. The relevant facts, in brief, are as follows:- (a) The respondent company was working under compounded levy scheme and paying duty on the basis of APC fixed. (b) By its very nature, once duty is discharged un .....

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..... y considered the submissions from both sides. It is not disputed that the duty payable under the compounded levy scheme is not linked to the actual production and clearances. Since, in such cases, the export incentives cannot be linked to actual duty paid the Department has chosen to fix a formula and accordingly export incentives are being paid, as prescribed. It has not been shown how the change .....

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