9911796707
TMI Blog2024 (4) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... lkata-II. In the impugned order, the demand of duty of Rs.5,08,173/- has been ordered to be recovered along with interest under Rule 96ZP (3) of the erstwhile Central Excise Rules, 1944. Penalty equal to the amount of duty has also been imposed under Rule 96ZP (3) of the Rules. 2. The facts of the case are that the appellant has been working under the Compounded Levy Scheme under Section 3A of the Central Excise Act, 1944 read with Rule 96ZP of the Rules. They opted to pay duty under Rule 96ZP (3) in terms of which the Ld. Commissioner has fixed Central Excise Duty of Rs.5,08,173/- (Rupees Five Lakh Eight Thousand One Hundred and Seventy Three only) per month. The present dispute is related to non-payment of duty fixed for the month of Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground of limitation. 4. The Ld. Authorized Representative appearing for the Revenue submits that there is no time-limit for issuing Notice for demand of duty payable under the Compounded Levy Scheme. In support of this contention, he cited the decision of the Hon'ble Supreme Court in the case of M/s. Hans Steel Rolling Mill v. Commissioner of C.Ex., Chandigarh [2011 (265) E.L.T. 321 (S.C.)]. 4.1. Regarding the invocation of the provisions of Section 11A of the Act, he submits that the demand has been raised under Rule 96ZP (3) of the Central Excise Rules, 1944 read with Section 11A of the Central Excise Act, 1944; thus, the demand raised under Rule 96ZP (3) is legally tenable. Hence, he argued that the impugned demand is not hit by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn exact determination. But it is clearly transpires that the said assessee have not paid the due, Central Excise duty to the tune of Rs. 5,08,173/- due for the month of March, 2000 deliberately and wilfully with malafied intention to evade payment of due Central Excise duty. Thus the said assessee have contravened the provisions of Section 11A of Central Excise Act, 1944 and Section 3A of Central Excise Act, 1944 as well as Rule 96ZP(3) of Central Excise Rule, 1944 and Hot Re-rolling Steel Mills Annual Capacity Determination Rule, 1997 for non-payment of due Central Excise duty in time...." 6.2. From the above, we find that the appellant has declared the non-payment of duty for the month of March 2000 in the return filed by them. They hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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