9911796707
TMI Blog2008 (9) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Tariff Act. With the introduction of Compounded Levy Scheme, the Annual Production Capacity was fixed by the Commissioner of Central Excise. Inasmuch as there was a dispute about the Annual Production Capacity so fixed, the appeals were filed there against which travelled up to Tribunal and matter was remanded. As a consequence, Annual Production Capacity was revised. Inasmuch as the above developments are not relevant to the dispute in question, suffice it to say that the dispute on Annual Production Capacity was finally settled by Commissioner (Appeals) order dt. 8-4-2003, as a result of which the respondent became entitled to refund of the excess duty paid during the relevant period. There is no dispute on the refund of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant sales invoices for 98-99 99-2000 to show that they have not been collecting excise duty separately and that ever since Compounded Levy Scheme was introduced in September, 1997-that they have stopped collecting excise duty from the customer, that their sale price has not changed wherever it has changed on the lower side due to fall in the prices of raw materials; on 14-9-2004, Advocate Shri Rakesh Gupta submitted a letter stating that the appeal No. 411 of 2004 filed by the Department against the order of the Hon ble Tribunal in case of M/s. Kothi Steel Ltd. (relied on by them) in the High Court of Gujarat has been dismissed vide detail order dt. 13-9-2004; that above binding judgment be taken into consideration while deciding their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Bang.)]. 2. The scheme launched under Section 3A of Central Excise Act, 1944 was self contained for duty, penalty, interest, refund etc. Therefore, question of applying any other provisions of Central Excise law cannot be held as appropriate. 5. As is clear from the above, there is no rebuttal to the finding of fact of Commissioner (Appeals) that the duty does not stand recovered by the respondents from their customers. It is seen that the detailed sheets for each year and order and for each product were produced before Commissioner (Appeals) which stand scrutinized by him and on the basis of which a clear finding that duty does not stand recovered from the customers stand arrived at by him. In the absence of any rebuttal to that find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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