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TMI Blog2006 (11) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... etermined under the Compounded Levy Scheme?" 2. The assessee was engaged in manufacture of non-alloys Steel and rounds from billets on job work basis. The assessee was paying fixed duty under Compounded Levy Scheme under Section 3A of the Central Excise Act, 1944 (for short, the 'Act') assessed on the basis of capacity of the assessee. The adjudicating authority issued to show cause as to why apart from fixed duty paid on the basis of annual capacity of production fixed by the Commissioner, the assessee may not be required to pay duty for the work done on job work basis. After considering the explanation of the assessee that the assessee was not claiming exemption under Notification No. 214/86, which was no longer applicable in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a notification is issued under sub-section (1), the Central Government may, by rules, - (a) provide the manner for determination of the annual capacity of production of the factory, in which such goods are produced, by an officer not below the rank of Assistant Commissioner of Central Excise and such annual capacity shall be deemed to be the annual production of such goods by such factory; or (b) (i) specify the factor relevant to be production of such goods and the quantity that is deemed to be produced by use of such factor; and (ii) provide for the determination of the annual capacity of production of the factory in which such goods are produced on the basis of such factor by an officer not below the rank of Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produce evidence in support of his claim, determine the actual production and redetermine the amount of duty payable by the assessee with reference to such actual production at the rate specified in sub-section (3). (5) Where the Central Excise Officer not below the rank of Joint Commissioner of Central Excise determines the actual production under sub-section (4), the amount of duty already paid, if any, shall be adjusted against the duty so re-determined and if the duty already paid falls short of, or is in excess of, the duty so re-determined, the assessee shall pay the deficiency or be entitled to a refund, as the case may be. (6) the provisions of this section shall not apply to goods produced or manufactured - (i) in a free-trad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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