9911796707
TMI Blog2018 (8) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... . [2009 (5) TMI 847 - CESTAT BANGALORE] has dismissed the appeal of the Revenue by relying upon the decision of the Punjab & Haryana High Court in the case of CCE, Chandigarh Vs. Dhiman Iron and Steel Industries [2006 (11) TMI 226 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH], where it was held that a special scheme for levy of excise duty is laid down therein notwithstanding scheme of Section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order-in-Original by allowing the appeal of the assessee. 2. Briefly the facts of the present case are that the assessee/respondent are manufacturer of hot re-rolled products. It was noticed that the assessee has manufactured and cleared 3554.046 MT of excisable goods viz. Hot Re-Rolled products under Notification No.214/86-CE dt. 25/03/1986 as amended without payment of duty. Further it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is already working under Section 3A of Central Excise Act, 1944. Aggrieved by the said order, Revenue has filed the present appeal. 3. Heard the learned AR. None has appeared on behalf of the assessee. Since the issue is in narrow compass, we proceed to decide the appeal in the absence of the assessee. 4. Learned AR reiterated the findings of the impugned order. 5. On perusa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (reported in 2006(196) ELT 329 Tri. Del.), the tribunal has held in as much as there is no dispute about the fact that rounds manufactured on job work basis, having discharged the duty liability under the compounded levy scheme, we find no justification for making such rounds liable to duty . The appeal preferred by the Revenue against the said tribunal order has been dismissed by the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n para 6 as under:- 6. A reference to the above provisions shows that a special scheme for levy of excise duty is laid down therein notwithstanding scheme of Section 3 of the Act Annual capacity having been duly determined and the assessee having paid duty according to the said capacity, there is no provision by which a further duty can be demanded on the ground that assessee had done job ..... X X X X Extracts X X X X X X X X Extracts X X X X
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