9911796707
TMI Blog2005 (9) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... peals), Revenue has filed the present appeal. I have heard Shri N.V.B. Nair ld. JDR for the Revenue and Shri V.S. Sejpal, ld. Advocate for the Respondent. 2. Briefly stated the facts of the case are that the respondent-assessee is engaged in the processing of textiles. Commissioner of Central Excise determined the Annual Production capacity for the year 1998-99 including the rail length of the ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om their customers and was hit by the bar of unjust enrichment. However on appeal, Appellate authority set aside the impugned order of Deputy Commissioner of the ground that the provisions of Section 11B are not applicable to duty paid under compounded levy scheme. Hence the present appeal. 3. After carefully considering the submissions made by both sides and after going through the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Modvat credit as Modvat scheme being a specific and special beneficial scheme, with self contained procedure, manner and method for its implementation providing for its own remedies to any mischief committed by the manufacture in abuses thereof, the provisions of the said special scheme alone will govern such a situation and there is no scope for reading the stipulations contained in a general pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Central Excise, Vadodara - 2004 (167) E.L.T. 545 (Tribunal- Mumbai) it was held that bar of unjust enrichment is not applicable to the duty paid at fixed rate under compounded levy scheme without having actual relation to actual clearance. 5. It is further seen that the provisions of Section 11B are applicable to refund of duty excess paid relatable to actual clearance of the goods. Payme ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
