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2013 (5) TMI 573 - AT - Central ExciseDenial of benefit of Notification No.17/2007-CE - related to abatement from payment of duty with respect to rolling mill - Held that:- In para-8 of Special Compound Levy Procedure, prescribed under Notification No.17/2007-CE , the refund or demand of duty can be worked out only if the unit availing special compound levy procedure ceases to work or reverse to the normal duty payment procedure. In the instant case, that is not the situation and there is no provision in the prescribed special procedure to ask for rebate of duty paid under compound levy scheme. Thus, order of the Commissioner (A) is upheld and appeal of the appellant is rejected.
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