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TMI Blog2015 (10) TMI 1784X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Dr. I.P. Lal, Member(Technical),JJ. For the Appellant : Shri J. P. Khaitan, Sr. Advocate, Chanchal Chandra & Smt.Rajyasri Das, Advocates For the Respondent : Shri S. Sharma, Commr.(A.R.) ORDER Per Dr. D.M. Misra. 1. These Applications are filed seeking waiver of pre-deposit of duty of Rs. 5.01 Crores and penalty of Rs. 1.00 Crore imposed under Rule 25(1)(a) of Central Excise Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Cus., Bhubaneswar-I vs. Tata Iron and Steel Co.Ltd. 2003 (154) E.L.T. 343(SC). He submits that the said judgement was in the context of levy of CVD and in the said case the Hon' ble Supreme Court was confronted with the interpretation of Section 6 of the Coal Mines Act. Further, he submits that the levy of excise duty is a constitutional concept and it is levied and collected on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .A.R. for Revenue reiterated the findings of the Ld. Commissioner. He submits that since the Notification No. 67/95-CE dated 16.03.1995 does not use the word produced alongwith the word manufactured therefore, the benefit of the said Notification cannot be allowed. He could not place any contrary judgement to Vidarbha Iron & Steel Co.Ltd. s case (supra), cited by the Ld.Sr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... much force in the contention of the Revenue for two reasons the observations of Hon' ble Supreme Court in Tata Iron s case was in the context of the issue whether raising of coal would result in production and manufacture under Section 6 of The Coal Mines Act; and secondly the changing Section 3 of Central Excise Act, 1944, provides that excise duty is levied and collected on goods produced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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