9911796707
TMI Blog2012 (10) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... owed - appellant was not paying any duty on the aluminium circles under the bona fide belief that such circles, emerging at intermediatory stage, were not leviable to duty. On being pointed out, they paid the duty as per the directions of the Superintendent in terms of Notification No. 34/2001-C.E.. - it is fit case where the Assistant Commissioner or Deputy Commissioner should have ordered for pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... @ 16% advalorem, revenue entertained a belief that such aluminium circles were liable to pay duty. 2. However, it is seen that during the course of visit of the Officers in the appellant s factory, they were made to understand that they can discharge duty liability on the above aluminium circles in terms of Notification No. 34/2001-C.E., dated 28-6-2001, which required them to pay an amount of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority was upheld by Commissioner (Appeals), hence, the present stay petition. 4. At this prima facie stage, we note that admittedly the aluminium circles attracted duty under two different Notifications 6/2002-C.E. and 34/2001-C.E.. The appellant s Jurisdictional Central Excise authorities, when visited their factory, advised them to pay duty @ Rs. 10,000/- per month in terms of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner or Deputy Commissioner can allow the benefit of the Notification, even if the procedure is not followed. In the present case, the appellant was not paying any duty on the aluminium circles under the bona fide belief that such circles, emerging at intermediatory stage, were not leviable to duty. On being pointed out, they paid the duty as per the directions of the Superintendent in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X
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