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TMI Blog2002 (4) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : P.S. Bajaj, Member (J)]. - This order will dispose of both the above captioned appeals against the order dated 20-9-2001 passed by the Commissioner of Central Excise. 2. The issue involved in both these appeals relates to the liability of the appellants for payment of duty under the Compounded Levy Scheme. The Commissioner had denied the benefit of this Scheme to the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2002 (49) RLT 265 (Guj.), wherein it has been observed that the Chartered Accountant's certificate showing the capital investment furnished by the assessee should be accepted unless it is displaced by the opinion of the professional expert. However, the investment shown in the balance sheet is to be ignored and the benefit of Notification No. 16/2001-C.E. (N.T.), dated 30-4-2001 would be availab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Compounded Levy Scheme. Therefore, in our view the matter deserves to be re-examined especially in the light of the ratio of the law laid down by the Gujarat High Court, in the case referred to above. 5. Consequently, the impugned order in both these appeals is set aside and the matter is sent back to the adjudicating authority for de novo consideration regarding the availability of Comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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