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TMI Blog2010 (2) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) Nos. 173-174/CE/Appeal/Jal/2007 dated, 28-6-2007. 2. None appears for the respondent in spite of notice. On earlier occasions also, none was present on behalf of the respondents. 3. The relevant facts, in brief, are that M/s. Prince Agro Allied Industries, Mandi Gobindgarh is a manufacturer of M.S. Flats/Bars and were working under Compounded Levy Scheme and discharging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Authority confirmed a demand of Rs. 57,122/- along with interest against M/s. Vishal Conduit Industries and imposed equal amount of penalty under Rule 173Q of the Central Excise Rules, 1944. He also imposed a penalty of Rs. 5,000/- on M/s. Prince Agro Allied Industries, the supplying unit. On appeal by the parties, the Commissioner (Appeals) set aside the order of the Original Authority. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t are under the jurisdiction of two different Commissionerates. 5. I have carefully considered the submissions from both sides. When a unit is working under Compounded Levy Scheme, the question of discharging duty liability based on clearances made invoice-wise does not arise. The unit is required to pay the compounded levy amount as determined by the jurisdictional Commissioner and subject to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied Industries, it would be appropriate for the officer in charge of the said unit to initiate proceedings and recover the same subject to appellate remedies available to the party and the Department at that end. Even at this stage, the Department is not in a position to tell about the nature of dispute at the other end and at the stage of dispute. However, it is not being disputed that M/s. Prin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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