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2016 (2) TMI 252 - AT - Central ExciseDuty under the Compounded Levy Scheme confirmed - refusal of payment of duty under normal scheme - Held that:- We hold that under the facts and circumstances, the appellant had not made/expressed option for paying tax for the financial year 1998-99 under the compounded levy scheme. As such, no tax can be demanded under the provisions of Section 3A read with Rule 96ZP(3). We accordingly set aside the impugned order on the issue of abatement also. We hold in favour of the appellant that as proceedings were pending on 11.5.2001, the proceedings stood abated, following the rulings of Hon'ble Gujarat High Court in the case of Krishna Processors [2012 (11) TMI 954 - GUJARAT HIGH COURT ].
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