9911796707
TMI Blog2008 (3) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : Archana Wadhwa, Member (J)]. As per facts on record, M/s. Shree Viramgam Re-Rolling Mills, are engaged in the manufacture of excisable goods falling under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985. They were discharging their duty liability under Section 3A of the Central Excise Act, 1944 i.e. under Compounded Levy Scheme. During the period from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 modified the captioned OIO and allowed the appeal. The grounds on which the said appeal was allowed are as under : Commissioner (A) has ruled that three show cause notices were issued proposing recovery of duty paid short u/s 11A, whereas, the impugned order demands proposed in all the show cause notices in dispute have been confirmed under Rule 96ZP of Central Excise Rules, 1944 and this has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no mens rea to evade duty. 3. The OIA passed by the Commissioner (A) is impugned on the following grounds : (a) Section 3A is a parent legislative provision under which powers were conferred to the Government to specify manner to levy and collect the duty of exercise on the notified goods (i.e. re-rolled products in this case). Accordingly, provisions under Rule 96ZP were formed. In the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r terms in the SCN. 4. We have heard Shri M.M. Mathkar, learned JDR for the Revenue. Nobody represented the respondent. After going through the impugned order, we find that the Commissioner (Appeals) has set aside the duty on the short ground that the notice proposed recovery under Section 11A, whereas the same stand confirmed by Dy. Commissioner under Rule 96ZP. As such, he has observed that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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