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TMI Blog2018 (5) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... Bhagwati Steel Rolling Mills v. Commr. of Central Excise [2015 (11) TMI 1172 - SUPREME COURT]. Appeal disposed off. - D.B. Central Excise Appeal Nos. 41-42 of 2008 - - - Dated:- 4-10-2017 - K.S. Jhaveri and Vijay Kumar Vyas, JJ. Shri Siddharth Ranka, for the Appellant. Shri N.K. Goyal and Ms. Nidhi Khandelwal, for the Respondent. JUDGMENT Since both these appeals arise out of the same order, they are being decided by this common order. 2. By way of these appeals, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal preferred by the assessee. 3. This Court while admitting the Appeal No. 41/2008 on 5-11-2008, framed the following substantial questions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Orders? (iv) Whether the CESTAT was correct in law in holding that Rule 96ZO of the Central Excise Rules, 1944 will not survive beyond 11-5-2001 i.e. the date of omission of Section 3A of the Central Excise Act, 1944 vide Section 121 of the Finance Act, 2001, while not considering the provisions of Section 131 of the Finance Act, 2001? 5. Counsel for the respondents raised preliminary objection that the amount involved is covered by the circular. 6. However, the Supreme Court in Shree Bhagwati Steel Rolling Mills v. Commr. of Central Excise, 2015 (326) E.L.T. 209 (S.C.) has observed as under :- 12. First and foremost, it is important to refer to the definition of enactment contained in Section 3(19) of the General Claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount out, cut out, delete, discard, dodge, drop exclude, exclude, fail to do, fail to include, fail to insert, fail to mention, leave out, leave undone, let go, let pass, let slip, miss, neglect, omittere, pass over, praetermittere, skip, slight, transire. And the expression repeal is defined as follows : Repeal : Abolish, abrogare, abrogate, annul, avoid, cancel, countermand, declare null and void, delete, eliminate, formally withdraw, invalidate, make void, negate, nullify, obliterate, officially withdraw, override, overrule, quash, recall, render invalid, rescind, rescindere, retract, reverse, revoke, set aside, vacate, void, withdraw. 14. On a conjoint reading of the three expressions delete , omit , and repeal , it bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... themselves opted for and filed declarations furnishing details about the annual capacity of production and duty payable on such capacity of production. It has to be taken into consideration that the compounded levy scheme for collection of duty based on annual capacity of production under Section 3 of the Act and the 1997 Rules is a separate scheme from the normal scheme for collection of Central excise duty on goods manufactured in the country. Under the same, Rule 96ZP of the Central Excise Rules stipulate the method of payment and Rule 96ZP contains detailed provision regarding time and manner of payment and it also contains provisions relating to payment of interest and penalty in event of delay in payment or non-payment of dues. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invalid for the reasons assigned in the judgment. Accordingly, the appeals filed by the Revenue are dismissed and the appeals filed by the Assessees are allowed to the extent indicated above. It may be noted that in an appeal from a judgment of the Allahabad High Court dated 8-11-2012 in SLP (C) No. 9796/2012, it has been held that the levy of penalty under the aforesaid provisions is mandatory in character. In view of what has been held by us today, this appeal will also have to be allowed in the same terms as the other Assessees appeals which have been allowed. All the aforesaid appeals are disposed of accordingly. 7. In view of the above, the issues are answered in favour of the department but looking to the fact that the tax amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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