9911796707
TMI Blog2010 (6) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 19-12-2007 issued under Rule 15 of Central Excise Rules, 2002 Pan Masala and Gutka were declared as the specified goods and the manufacturers were given an option to pay duty of excise on the basis of number of packing machine installed in the factory where the product is manufactured. The manufacturers were not allowed to take Cenvat Credit of duty paid on any input, capital goods or input services. The Notification laid down procedure for payment of duty and manufacturers were required to opt for the procedure for the entire financial year. The respondents herein opted for compounded levy scheme under the said notification in January, 2008 and accordingly paid duty. The respondents filed further declaration under the said notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 38/2007-C.E., dated 19-12-2007 continued to be on the statute book and the same was rescinded on 16-7-2008 by Notification No. 44/2008-C.E. 5. The dispute in all these matters relates to period from 1-7-2008 to 15-7-2008. During the said period both the notifications, namely, the Notification No. 38/2007-C.E., dated 19-12-2007 as well as Notification No. 30/2008-C.E., dated 1-7-2008 read with Notification No. 42/2008-C.E., dated 1-7-2008 were in force. While the adjudicating authority considering the change brought out in Section 3A read with Notification 30/2008-C.E., dated 1-7-2008 and Notification No. 42/2008-C.E., dated 1-7-2008 held that the respondents had no option left under the said provisions of law, whereas the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents to comply with requirement of Notification No. 38/07 read with Notification No. 44/08. Besides according to the learned Advocate the option was given to the manufacturer to opt for the procedure regarding payment of duty and having made such option and acted upon it, the respondents acquired valid right which could not be taken away till Notification No. 38/07 was validly rescinded and the same was rescinded only on 16-7-2008. It cannot be disputed that once scheme is implemented under the statutory provision an option is given to the assessee to opt for one of the scheme in relation to payment of duty and the assessee opt for one of such scheme and also act upon the same in right accrued therefrom cannot be denied, except as provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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